Crane Company from time to time embarks on a research program when a special project seems to offer possibilities, In 2024, the company expends $331,500 on a research project, but by the end of 2024 it is impossible to determine whether any benefit will be derived from it: The project is completed in 2025, and a successful patent is obtained. The RSD costs to complete the project are $121.500. The administrative and legal expenses incurred in obtaining patent number 472-1001-84 in 2025 total \$18.750. The patent has an expected useful life of 5 years. Record the costs for 2025 in journal entry form. Aso, record patent amortization (full year) in