During 2021. Sheffield Corporation spent $167,040 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 a useful life of 10 years. Legal costs of $30,000 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 automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. List all debit entries before credit entries. Record entries in the order displayed in the problepr statement.) On June 1,2023 , Sheffield spent $11,000 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 required in 2023 and 2024. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. List all debit entries before credit entries. Record entries in the order displayed in the problem statement.) In 2025, Sheffield determined that a competitor's product would make the New Age Piano obsolete and the patent worthless by December 31, 2026. Prepare all journal entries required in 2025 and 2026. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the occount titles and enter O for the amounts. List debit entry before credit entry.)