Fill according to the calendar dates in the journal entry section. Please put the date beside your answer.

2023. The software is expected to be used for 10 years. - On 30 June 2023, Entity A paid a franchise fee of $234,500 to Entity B for the use of a trading name for the new restaurant which is located at Hunghom. - On 15 October 2023, Entity A paid a training cost of $56,400 for staff at the new Hunghom restaurant. - On 15 November 2023, Entity A paid an advertising cost of $54,100 for the opening of the new Hunghom restaurant. - On 1 December 2023, Entity A acquired a patent right from Entity C for $3,900,000 under a 20-year contract. REQUIRED: December 2023 respectively. ACCOUNTS FOR INPUT: | Intangible asset-Software | Intangible asset-Franchise | Intangible asset-Training | Intangible asset-Advertisement | Intangible asset-Patent right | |Amortisation-Software | Accum. amortisation-Software | Amortisation-Franchise | Accum. amortisation-Franchise | | Amortisation-Training |Accum. amortisation-Training |Amortisation-Advertisement | Accum. amortisation-Advertisement | |Amortisation-Patent right | Accum. amortisation-Patent right | Software expense | Franchise expense | Training expense | |Advertising expense | Patent right expense | Bank | Payable | Receivable | Share capital | Retained earnings | No entry |