During 2019, Sophia Company spent $1,400,000 in research and development costs. As a result of its R&D activities, Sophia patented a new product on September 30, 2019. On September 30, 2019, Sophia incurred and paid $24,000 of legal costs related to its new patent. The patent had a five-year legal life. Sophia only prepares adjusting journal entries once each year as of 12-31 (year-end).

a. Prepare the entries Sophia made in 2019, 2020, and 2021 related to the R&D activities or the patent.

b. On June 30, 2022, Sophia spent $12,000 to defend its patent rights. Sophias defense was successful. Prepare the entries Sophia made in 2022 related to the patent.