Cullumber Company from time to time embarks on a research program when a special project seems to offer possibilities. In 2016, the company expends $326,500 on a research project, but by the end of 2016 it is impossible to determine whether any benefit will be derived from it.

The project is completed in 2017, and a successful patent is obtained. The R&D costs to complete the project are $116,500. The administrative and legal expenses incurred in obtaining patent number 472-1001-84 in 2017 total $17,300. The patent has an expected useful life of 5 years. Record these costs in journal entry form. Also, record patent amortization (full year) in 2017. (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.)

In 2018, the company successfully defends the patent in extended litigation at a cost of $50,400, thereby extending the patent life to December 31, 2025. What is the proper way to account for this cost? Also, record patent amortization (full year) in 2018. (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.)