2. During 2013, Burks Corporation had a new product called the New Age Piano that was patented. The patent was obtained on September 1, 2013, and had a legal life of 20 years and a useful life of 8 years. Legal costs of $104,000 related to the patent were incurred on September 1,2013 Instructions (a) Prepare all journal entries required in 2013 and 2014 as a result of the transactions above (b) On April 1, 2015, Burks spent $30,440 to successfully prosecute a patent infringement. As a result, the estimate of useful life was extended to 12 years from April 1, 2015. Prepare all journal entries required in 2015