Freitas Corporation was organized carly in 2021. The following expenditures were made during the first few months of the year: 10-33 tangibles: up costs 1010-1, L010-8 Attorneys' fees in connection with the organization of the corporation State filing fees and other incorporation costs Purchase of a patent Legal and other fees for transfer of the patent Purchase of equipment Preopening salaries and employee training Total $ 12,000 3,000 20,000 2.000 30,000 40,000 $107.000 chiqa Required: Prepare a summary journal entry to record the $107.000 in cash expenditures