During Year $1,$ Starnes Corporation developed a patent. Starnes incurred the following costs related to the development of the patent: tests to perfect the use of the patent for production processes, $$15,600$; research costs in the research laboratory, $$54,600$; and depreciation on equipment $($that has alternative future uses$)$ used in developing the patent, $$10,400.$ On December $31$ of Year $1,$ the company incurred legal fees for the patent registration, $$18,200.$ The expected life of the patent is $20$ years.

On September $30$ of Year $2,$ Starnes Corporation defended its patent in court after incurring legal fees of $$7,800.$ The total estimated life of the patent at that time was adjusted to $15$ years remaining from September $30$ of Year $2.$

Required

Record journal entries for the following. All costs are paid in cash.

a$.$ Patent development and registration costs incurred in Year $1.$

b$.$ Legal fees paid in Year $2.$

c$.$ Amortization expense in Year $2.$

d$.$ Amortization expense in Year $3.$

Note: Round your final answers to the nearest whole dollar.

$\backslash$table$[[$Date$,$Account Name,Dr$.,$Cr$.],[$a$.$ Year $1,,0,0],[,0,0],[,0,0],[,0,0],[$To record patent development and registration.,,$],[$b$.$ September $30,$ Year $2,,0,0],[,0,0],[$To record legal fees.,,$],[$c$.$ December $31,$ Year $2,,0,0],[,0,0],[$To record amortization.,,$],[$d$.$ December $31,$ Year $3,,0,0],[,0,0],[$To record amortization.,,$]]$