2015 is the first year of X-cell Inc. During the year it completed the following transactions by paying cash. Record the journal entry for each transaction. Enter the transaction letter as the description when entering the transactions in the journal. Dates must be entered in the format dd/mmm (i.e., January 15 would be 15/Jan). Please make sure your final answer(s) are accurate to 2 decimal places.

1. March 28 : Purchased an existing patent from an external corporation for $6,000 cash. The patent will not be used in the daily business operations, but instead will be held as a long-term investment. It is capable of generating royalty revenues for the business.
2. April 21 : To advertise the grand opening of the business, and increase customer awareness, the company paid $33,000 for television commercials and newspaper advertising.
3. July 9 : $3,000 was paid in legal fees while unsuccessfully attempting to defend the patent acquired previously for $6,000. Management now deems this patent no longer has significant revenue-generating ability.
4. October 11 : Paid $9,000 in lawyer's fees and other legal costs arising from the incorporation of the business.