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Patents 89700 8970 80730 10

Franhises 51000 35700 15300 10

Jan-02 36000
jan-june 259500
Sep-01 47500
Oct-01 231000 50

Date General Jounral debit credit

Jan-02 Patents 36000


cash 36000

jan-june Research and development expense 259500


cash 259500

Jul-01 Patent 30000


cash 30000

Sep-01 advertising expense 47500


cash 47500

Oct-01 Patents 231000


cash 231000

Dec-31 Amortization expense-patents 12970


patents 12970

Amortization expense-franchise 6255


patents 6255

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