2. Hi-tech companies engaged in technology in early 2020 managed to find the latest innovations for one of their products in the form of antivirus software. Then, the company intends to patent its product. The costs incurred by the company to patent the product are as follows. a. Registration administration fee: IDR 6,500,000.00 b. Software development fee: IDR 50,000,000.00 c. The cost of making blue prints: IDR 35,000,000.00 d. Testing fee: IDR 6,000,000.00 Requested: The acquisition of the patent is valid for 20 years, so make a journal to record the amortization of the patent for 2020 (Average method and remaining book value 0).