During 2021, Pina Corporation spent $159,840 in researchand development costs. As aresult. anew product called the New Age Piano was patented. The patent was obtained on October 1,2021, and had a legal life of 20 years and a useful life of 10 years. Legal costs of $32,400 related to the patent were incurred as of October 1, 2021. (b) On June 1,2023, Pina spent $9,000 to successfully prosecute a patent infringement suit. As a result, the estimate of useful life was extended to 12 years from June 1, 2023. Prepare alljournal entries required in 2023 and 2024 . (Credit account bites are dutomaticolly indented when amount is entered, Do not indent manuolly. If no entry Is required, select "No Entry" for the occount tities and enter O for the amounts. List all debit entries before credit entries. Aecord entries in the order dlsplaved in the problem statement. On june 1, 2023, Pina spent 59,000 to successfully prosecute a patent infringement suit. As a result, the estimate of useful life Was extended to 12 years from June 1, 2023. Prepare all journal entries requlred in 2023 and 2024 . (Credit acoount titles are automatically indented when amount is entered. Do not indent manualiy. If no entry is required, select "No Entry" for the accoumt bieles and enter O for the amounts. List all debit entries before credit entries. Record entries in the order displayed in the problem statement.)