Cullumber Company from time to time embarks on a research program whien a special project seems to offer possibilities. In 2024 , the company expends $326,500 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 RED costs to complete the project are $116,500. The administrative and legal expenses incurred in obtaining patent number 4721001.84 in 2025 total 517.750. The patent has an expected useful life of 5 years. Record the costs for 2025 in journal entry form. Alsa, record patent amortization (full year) in 2025. (Credit occount titles are eutomotically indented when ansount is entered. Do not indent monually. ff no entry is required, select " No. Entry" for the account tibles and enter 0 for the amcunts. (Lst all debit entries before credit entries)