Record the following transactions in general journal form. Each of the situation is independent of each other.

(iv) A company acquired a new brand name costing RM50,000 with a useful life of 25 years. (4 marks)

(v) A company issued 125,000 ordinary shares of no-par value at RM1.20 per share. Subscription was received for 135,000 ordinary shares. The money received for oversubscription were returned. (4 marks)

(vi) A patent amounting RM150,000 was registered in January 2017 and has a useful life of 15 years. On 1 January 2020, the company had successfully defended the patent against an infringement by another business and incurred RM6,000 legal cost. (4 marks)