Cullumber Company from time to time embarks on a research program when a special project seems to offer possibilities. In 2024 , the company expends $321,000 on a research project, but by the end of 2024 it is impossible to determine whether any benefit will be derived from it. (b) Your answer is correct. The project is completed in 2025 , and a successful patent is obtained. The R\&D costs to complete the project are $111,000. The administrative and legal expenses incurred in obtaining patent number 472-1001-84 in 2025 total \$16,250. 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 automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. List all debit entries before credit entries.) (To record research and development costs) Patents Cash (To record legal and administrative costs) Amortization Expense Patents (To record one year's amortization expense) In 2026 , the company successfully defends the patent in extended litigation at a cost of $41,600, thereby extending the patent lif to December 31, 2033. What is the proper way to account for this cost? Also, record patent amortization (full year) in 2026. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. List all debit entries before credit entries.)