Blossom Company from time to time embarks on a research program when a special project seems to offer possibilities. In 2024 , the company expends $331,000 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 prolect is completed in 2025, and a successful patent is obtained. The R\&D costs to complete the project are $121,000. The administrative and legal expenses incurred in obtaining patent number 472100184 in 2025 total $18,500. The patent has an expected useful life of 5 years. Record the costs for 2025 in journal entry form. Also, record patent amortization (full year) in 2025. (Credit account titles are outomatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account tittes 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 $57,600, thereby extending the patent life to December 31, 2033. What is the proper way to account for this cost? Also, record patent amortization (full year) in 2026. (Credit occount titles are outomatically indented when arnount is entered, Do not indent manually. If no entry is required, select "No Entry" for the occount titles and enter 0 for the amounts. List all debit entries before credit entries)