4. Harcott Co. incurs $180,000 in legal costs from June 1 to June 30, 2016, to successfully defend a patent that had an initial capital cost of $500,000 recorded on January 1, 2012. The estimated useful life of the patent was 20 years from the date it was capitalized, amortized on a straight-line basis using the half-year convention. Records the incurrence of legal fees and any other journal entries necessary for 2016.