What journal entry would Tran record on April 1, 2024, when it receives the $520,000 payment from Lyon? Assume on December 31, 2024, Tran receives $1,020,000 for all sales-based royalties from Lyon in 2024. What journal entry would Tran record on December 31, 2024, to recognize any revenue that should be recognized in 2024 with respect to the Lyon license that it has not already recognized? Assume Tran accounts for the Lyon license as a five-year right to access Tran's symbolic intellectual property from April 1, 2024