On April 1, 2024, Bosley Corporation purchased Yardley Company by paying $300,000 cash and issuing a $120,000 note payable to the owner of Yardley Company. At April 1, 2024, the balance sheet of Yardley Company was as follows: Cash $ 60,000 Accounts Payable $240,000 Accts Receivable 108,000 Stockholder' Equity 282,000 Inventory 120,000 $522,000 Land 48,000 Buildings (net) 90,000 Equipment (net) 84,000 Trademarks 12,000 $522,000 The recorded amounts all approximate current values except for land (fair value $72,000), inventory (fair value $150,000), and trademarks (fair value $18,000). Instructions: (a) Prepare the April 1, 2024, journal entry for Bosley Corporation to record the purchase. (b) Prepare the December 31, 2024, journal entry to record amortization of intangibles. The trademark has an estimated useful life of 4 years and zero residual value