Can you please answer both these questions, its very important

During 2021 , Bramble Company incurred $2230000 of rescarch and development costs in to develop a new product and paid $200000 in legal fees for a patent on the product. On July 31, 2022, Bramble paid $1480000 for legal fees in a successful defense of the patent. Use the following tabular analysis to record the cost of the legal defense assuming that the bill was paid in cash. Increase Patents and decrease Cash $1680000. Increase Cash and Revenues $1480000. Increase Patents and decrease Cash $1480000 Decrease Cash and increase Expenses $1480000. During 2022, Flounder Company incurred $1940000 of research and development costs in its laboratory to develop a new product and $270000 in legal fees to patent the product. Use the following tabular analysis to record these costs assuming that the payments were made in cash Increase Patents $270000, increase Expenses $1940000, decrease Cash $2210000 Increase Revenues and Cash $2210000. Increase Patents and decrease Cash $2210000. Decrease Cash and increase Expenses $2210000