Carla Vista Corporation has the following selected transactions during the year ended December 31, 2018:

Jan. 1		Purchased a copyright for $109,860 cash. The copyright has a useful life of six years and a remaining legal life of 30 years.
Mar. 1		Acquired a franchise with a contract period of nine years for $506,250; the expiration date is March 1, 2027. Paid cash of $39,020 and borrowed the remainder from the bank.
Sept. 1		Purchased a trademark for $78,690 cash. As the purchase was being finalized, spent $31,820 cash in legal fees to successfully defend the trademark in court.

Prepare the entries to record the above transactions. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter Ofor the amounts. Record journal entries in the order presented in the problem.) Date Account Titles and Explanation Debit Credit Dec 31 V Amortization Expense 18310 Copyrights 18310 Dec 31 No Entry 0 No Entry 0 No Entry 0 Dec 31 7 (To record purchase of trademark) Dec 31 (To record costs incurred to defend trademark) Prepare the entries to record any amortization at December 31. (Credit account titles Round answers to O decimal places, eg. 5,275.) e automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter for the amounts. Date Account Titles and Explanation Debit Credit Dec. 31 (To record amortization expense on copyrights) Dec. 31 (To record amortization expense on franchises)