Sunland Equipment Company, organized in 2025, has these transactions related to intangible assets in that year: Jan. 2 Purchased a patent (5-year life) $309,600. Apr. 1 Trademark purchased (indefinite life) $342,900. July 1 Sept. 1 Acquired a 9-year franchise; expiration date July 1, 2034, $685,800. Research and development costs $176,200. (a) Prepare the necessary entries to record these intangibles. All costs incurred were for cash. (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 O for the amounts. Record journal entries in the order presented in the problem. List all debit entries before credit entries.) Date Account Titles and Explanation Debit Credit