During 2021, Riverbed Corporation spent $162.720 in research and development costs. As a result, a new product called the New ABC 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 $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 transactions above. (Credit account titles are automaticaliy 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. Record entries in the order displayed in the problem statement.) Prepare all journal entries required in 2021 and 2022 as a result of the transactions above. (Credit occount titles are outomatically indented when amount is entered. Do not indent manually, If no entry is required, select "No Entry" for the account titles and enter ofor the amounts. Ust all debit entries before credit entries. Record entries in the order displayed in the probiem statement.)