Transactions during $20$X$5,$ the first year of the newly organized Nancy$$s Discount Foods Corp. $($NDFC$),$ included the following: $2$ Jan. Paid $$12,000$ lawyer$$s fees and other, related costs to register the name and trademark of the company in various jurisdictions. $31$ Jan. Paid $$5,500$ for television commercials advertising the grand opening. This advertising increased customers$$ awareness of the company name and location. $1$ Feb. Paid $$7,300$ to an image consultant to create a logo and distinctive packaging. $1$ May Acquired a patent from an existing patent holder for $$20,200.$ The patent will not be used in the operations of the corporation but rather will be held as a long$-$term investment to produce royalty revenue. $1$ Oct. Obtained a licence from the city to conduct operations in a specific location. The licence, which cost $$12,000,$ runs for one year and is renewable. $1$ Nov. Acquired another business and paid, after analysis, $$35,000$ cash for its goodwill. Record only the goodwill. $31$ Dec. Paid $$10,000$ in legal fees in an unsuccessful patent defence related to the patent acquired on $1$ May, which, as a result of the lawsuit, now appears to be questionable in its revenue$-$generating capacity. Required: Give the journal entry for each of the above transactions.