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Cheyenne Corporation commenced operations in early 2020. The corporation incurred $45,000 of costs such as fees to underwriters, legal fees, state fees, and promotional expenditures during its formation. Prepare journal entries to record the $45,000 expenditure and 2020 amortization, if any. (Credit account titles are automatically indented when 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.) Ayayai Corporation incurred the following costs in 2020. Prepare the necessary 2020 journal entry or entries for Ayayai. (Credit account titles are automatically indented when 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.) Sandhill Company, organized in 2019 , has set up a single account for all intangible assets. The following summary discloses the debit entries that have been recorded during 2020. (a1) Prepare the necessary entry to clear the Intangible Assets account and to set up separate accounts for distinct types of intangibles. (Credit account titles are automatically indented when 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.) Culver Corporation was organized in 2019 and began operations at the beginning of 2020. The company is involved in interior design consulting services. The following costs were incurred prior to the start of operations. (a) Compute the total amount of organization costs incurred by Culver. Total organization costs Cullumber Company incurred the following costs during the current year in connection with its research and development activities. Compute the amount to be reported as research and development expense by Cullumber on its current year income statement. Assume equipment is purchased at the beginning of the year. Total to be expensed for research and Development