During 2013, Bramble Corporation spent $178,560in research and development costs. As a result, a new product called the New Age Piano was patented. The patent was obtained on October 1, 2013, and had a legal life of 20 years and a useful life of 10 years. Legal costs of $49,680related to the patent were incurred as of October 1, 2013.

1. On June 1, 2015, Bramble spent $43,200to successfully prosecute a patent infringement suit. As a result, the estimate of useful life was extended to 12 years from June 1, 2015. Prepare journal entries required in 2015 and 2016.
2. In 2017, Bramble determined that a competitor's product would make the New Age Piano obsolete and the patent worthless by December 31, 2018. Prepare journal entries required in 2017 and 2018.