Carla Vista Corporation has the following selected transactions during the year ended December $31,2024$:

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 $$506,250$; the expiration date is March $1,2033.$ Paid cash of $$39,020$ and borrowed the remainder from the bank.

Sept. $1$ Purchased a trademark with an indefinite life for $$78,690$ cash. As the purchase was being finalized, spent $$31,820$ cash in legal fees to successfully defend the trademark in court.

Dec. $31$ Purchased an advertising agency for $$618,000$ cash. The agency's only assets reported on its statement of financial position immediately before the purchase were accounts receivable of $$52,500,$ furniture of $$159,000,$ and leasehold improvements of $$298,000.$ Carla Vista hired an independent appraiser who estimated that the fair value of these assets was accounts receivable $$52,500,$ furniture $$169,000,$ and leasehold improvements $$323,000.$ Carla Vista is not assuming any liabilities pertaining to the agency.

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Prepare the entries to record the above transactions. $($List all debit entries before credit entries. Credit account titles are automatically indented when the a indented when the amount is entered. Do not indent manually, If no entrv is reauired coloct $"$N