Orbelle, a medical equipment wholesaler, holds a file of hospital customers bought last year and recognised as an intangible asset. It has the file's contact details corrected and completed by a data provider, paid 23,500 in cash, and then has the quality of the result checked by a consultant whose invoice of 6,500 is still unpaid. Record the corresponding entry.
- Data provider (paid in cash)
- 23,500
- Consultant in charge of quality control (payable)
- 6,500