A&J Company incurred the following expenses related to patented drugs. Legal fees in successful patent defense Researcher salaries to develop drugs Acquired a new patent Research lab rent expense $ 26,500 87,600 52,600 8,600 1. Indicate costs that are reported as research and development expenses on the income statement. 2. Indicate costs that are capitalized and reported in the Patent account on the balance sheet. 1. Total research and development expenses 2. Total capitalized costs