45. (4 points) During 2018, Salem Company spent $160,000 in research and development costs. As a result of its R&D activities, Salem patented a new product on June 1, 2018. On June 1, 2018, Salem incurred and paid $16,800 of legal costs related to its new patent. The patent had a seven-year legal life. Salem only prepares adjusting journal entries once each year as of 12-31 (year-end) . Prepare the entries Salem made in 2018 related to the R&D activities and the patent b. Prepare the entries Salem made in 2019 and 2020 related to the patent, On February 1, 2021, Salem spent $12,000 to defend its patent rights. Salem's defense was unsuccessful. Prepare the entries Salem made in 2021 related to the patent C