2. During the year 2023, EMERALD Company had the following transactions involving the acquisition of intangible assets: On January 1,2023 , a trademark was acquired for P4,500,000 by paying P500,000 cash and issuing an 8% interest-bearing promissory note that will mature after four years. Market rates averaged 8%. on july 1,2023 , a patent was acquired for a total price of P5,000,000, where P2, 00,000 down payment was made and the balance was evidenced by a three-year no non interest-bearing promissory note. Market rates averaged 6%. on october 1,2023 , another patent was acquired by paying P1,000,000 cash and issuling a two-year noninterest-bearing note with face amount of P5,000,000. The face amount of the note is payable in equal annual installments of P2,500,000 starting one year after the date of purchase. Market rates averaged 7%. Required: Determine the journal entry to record each of these transactions