Following are selected transactions and other data relating to Long Company for the year ended December 31, 1998.

a. The company rented the second floor of a building for five years on January 2, 1998, and paid the annual rent of \(\$ 18,000\) for the first and fifth years in advance.

b. In 1997, the company incurred legal fees of \(\$ 54,000\) paid to an outside law firm in applying for a patent and paid a fee of \(\$ 18,000\) to a former employee who conceived a device that substantially reduced the cost of manufacturing one of the company's products. The patent on the device has a market value of \(\$ 540,000\) and is expected to be useful for 10 years.

c. In 1997 , the company entered into a 10 -year operating lease on several floors of a building, paying \(\$ 36,000\) in cash immediately and agreeing to pay \(\$ 18,000\) at the end of each of the 10 years of life in the lease. The company then incurred costs of \(\$ 72,000\) to install partitions, shelving, and fixtures. These items would normally last 25 years.

d. The company spent \(\$ 21,600\) promoting a trademark in a manner that it believed enhanced the value of the trademark considerably. The trademark has an indefinite life.

e. The company incurred costs amounting to \(\$ 180,000\) in 1997 and \(\$ 234,000\) in 1998 for research and development of new products that are expected to enhance the company's revenues for at least five years.

f. The company paid \(\$ 180,000\) to the author of a book that the company published on July 2, 1998. Sales of the book are expected to be made over a two-year period from that date.

For each of the situations just described, prepare only the journal entries to record the expense applicable to 1998 .