The following transactions and events affected the accounts of Betta Ltd for the current year $(2024).$

A patent with an estimated life of $10$ years was purchased for cash of $K840000$ on $30$ January $2023.$

On $8$ January of the current year, Betta Ltd paid $K44000$ in legal fees for the successful defence of a patent infringement suit against the patent purchase lase year $(1$ above$).$

On $8$ January $2024,$ Betta Ltd signed a contract to lease a small warehouse from Kassam Ltd$.$ The lease is for $5$ years and required an advance payment of $K210000$ plus a $K90000$ cash payment at the end of each year.

On $31$ January, a valuable copyright held by the company as valued independently at K$70000.$ K$35000$ of this had been previously included in the asset 'Research and Development'. It is expected that the copyright has a future useful life of $6$ years.

On $6$ February of the current year, Betta Ltd purchased a coal mine for K$11500000.$ Of the total purchase price, K$9900000$ was assigned to the coal mine and the remaining K$1600000$ was assigned to mining machinery. The mine has a residual value of $K1500000,$ and contains an estimated $20000000$ tonnes of coal.

Required:

Prepare the journal entries to record the transactions for the current year $(2024).$