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 project 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 202.5 in journal entry form. Also, record patent amortization (full year) in 2025. (Credit occount titles are qutomatically 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.)