Carla Vista Corporation has the following selected transactions during the year ended December 31, 2024: Jan. 1 Purchased a copyright for $117,480cash. 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 $500,850; the expiration date is March 1, 2033. Paid cash of $38,820 and borrowed the remainder from the bank. Sept. 1 Purchased a trodemark with an indefinite life for $73,190 cash, As the purchase was being finalized, spent $33.150 cashin legal fees to successfully defend the trademarkin court. Dec. 31 Purchased an advertising agency for $640,000 cash. The agency's only assets reported on its statement of financial position immediately before the purchase were accounts receivable of $58,000, furniture of $170,000, and leaschold improvements of $320,000. Carfs Vista hired an independent appraiser who estimated that the faif value of these assets was accounts receivable $58,000, furniture $180,000, and leasehoid improvements $336,000. Carla Vista is not assuming, any liabilities pertaining to the agency. Prepare the entries to record any amortization at December 31, assuming Carla Vista records adjusting entries annually. (List all debit entries before credit entries. Credit occount 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.)