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Carla Vista Co., 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 and 2021. Intangible Assets 7/1/20 8-year franchise; expiration date 6/30/28 $60,000 10/1/20 Advance payment on laboratory space (2-year lease) 28,800 12/31/20 Net loss for 2020 including state incorporation fee, $1,000, and related legal fees of organizing, $5,000 (all fees incurred in 2020) 16,600 1/2/21 Patent purchased (10-year life) 81,000 3/1/21 Cost of developing a secret formula indefinite life) 88,000 4/1/21 Goodwill purchased (indefinite life) 271,200 6/1/21 Legal fee for successful defense of patent purchased above 11,615 9/1/21 Research and development costs 153,000 Prepare the necessary entries to clear the Intangible Assets account and to set up separate accounts for distinct types of intangibles. Make the entries as of December 31, 2021, recording any necessary amortization. (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 o for the amounts.) Account Titles and Explanation Debit Credit Franchises 60000 Prepaid Rent 28800 Retained Earnings 16600