Sunland Corporation has the following selected transactions during the year ended December 31, 2018: Jan. Purchased a copyright for $114,000 cash. The copyright has a useful life of six years and a remaining legal life of 30 years. 1 Mar. Acquired a franchise with a contract period of nine years for $524,880; the expiration date is March 1, 2027. Paid cash of $42,930 and 1 borrowed the remainder from the bank. Sept. Purchased a trademark for $75,770 cash. As the purchase was being finalized, spent $34,530 cash in legal fees to successfully defend 1 the trademark in court. Prepare the entries to record any amortization at December 31. (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 for the amounts. Round answers to O decimal places, eg. 5,275.) Date Account Titles and Explanation Debit Credit Dec. 31 (To record amortization expense on copyrights) Dec. 31 (To record amortization expense on franchises) Prepare the entries to record the above transactions. (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 for the amounts. Record journal entries in the order presented in the problem.) Date Account Titles and Explanation Debit Credit (To record purchase of trademark) (To record costs incurred to defend trademark)