During 2021. Pronghom Corporation spent \$161,280 in research and development costs. As a result, a new 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 an useful life of 10 years. Legal costs of $36,720 related to the patent were incurred as of October 1, 2021. (a) Prepare all journal entries required in 2021 and 2022 as a result of the tramsactions above. (Credit account titles are outomatically indented when amount is entered. Do not indent manually. If no entry is requiled, select "No Entry" for the account titles and enter O for the amounts. List all debit entries before credit entries. Record entries in the order displayed in the problem statement.) (To record research and development expenses) (To record legal expenses) (To record amortization expense)