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Sheridan Company from time to time embarks on a research program when a special project seems to offer possibilities. In 2024 the company expends $185,700 on a research project, but by the end of 2024 it is impossible to determine whether any benefit will be derived from it. (b) The project is completed in 2025, and a successful patent is obtained. The R\&D costs to complete the project are $194,000. The administrative and legal costs incurred in obtaining the patent in 2025 total $12,000. The patent has an expected useful life of 6 years. Record these costs in journal entry form. Also, record patent amortization (full year) in 2025. Assume that R\&D costs are incurred in cash. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter O for the amounts. List all debit entries before credit entries.) In 2026 the company successfully defends the patent in extended litigation at a cost of $19,600. Prepare the entry to record this cost. Assume that litigation costs are incurred in cash. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. List all debit entries before credit entries.)