Exercise 10-33 (Algo) Intangibles; start-up costs [LO10-1, 10-8] Freitas Corporation was organized early in 2021. The following expenditures were made during the first few months of the year: Attorneys' fees in connection with the organization of the corporation State filing fees and other incorporation costs Purchase of patent Legal and other fees for transfer of the patent Purchase of equipment Preopening salaries and employee training Total $ 13,400 4,400 21,100 3,000 31,100 41,300 114,300 Required: Prepare a summary journal entry to record the $114,300 in cash expenditures. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.) View transaction list Journal entry worksheet Record the $114,300 in cash expenditures. Note: Enter debits before credits. General Journal Debit Credit Transaction 1 Record entry Clear entry View general Journal