Brick Oven Corporation made the following expenditures during the first month of operations: Attorneys' fees to organize the corporation Purchase of a patent Legal and other fees for transfer of the patent Advertising Total 9,000 40,000 2,500 80,000 $131,500 Required: Record the $131,500 in cash expenditures. (If no entry is required for a particular transaction/event, selec Required" in the first account field.)