Ivanhoe Corporation has the following selected transactions during the year ended December 31, 2021:

Jan. 1		Purchased a copyright for $131,340 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 $523,530; the expiration date is March 1, 2030. Paid cash of $40,700 and borrowed the remainder from the bank.
Sept. 1		Purchased a trademark for $75,580 cash. As the purchase was being finalized, spent $34,450 cash in legal fees to successfully defend the trademark in court.

(a)

Prepare the entries to record the above transactions. (List all debit entries before credit entries. Credit account 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 0 for the amounts. Record journal entries in the order presented in the problem.)

Date	Account Titles and Explanation	Debit	Credit
choose a transaction date Jan. 1Mar. 1Sept. 1Dec. 31	enter an account title	enter a debit amount	enter a credit amount
	enter an account title	enter a debit amount	enter a credit amount
choose a transaction date Jan. 1Mar. 1Sept. 1Dec. 31	enter an account title	enter a debit amount	enter a credit amount
	enter an account title	enter a debit amount	enter a credit amount
	enter an account title	enter a debit amount	enter a credit amount
choose a transaction date Jan. 1Mar. 1Sept. 1Dec. 31	enter an account title to record purchase of trademark	enter a debit amount	enter a credit amount
	enter an account title to record purchase of trademark	enter a debit amount	enter a credit amount
	(To record purchase of trademark)
choose a transaction date Jan. 1Mar. 1Sept. 1Dec. 31	enter an account title to record costs incurred to defend trademark	enter a debit amount	enter a credit amount
	enter an account title to record costs incurred to defend trademark	enter a debit amount	enter a credit amount
	(To record costs incurred to defend trademark)