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, $13,200; research costs in the research laboratory, $46,200; and depreciation on equipment (that has alternative future uses) used in developing the patent, $8,800. On December 31 of Year 1, the company incurred legal fee for the patent registration, $15,400. 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 $6,600. 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. Date Account Name a. Year 1 Patent Research and Development Expense Accumulated Depreciation Cash To record patent development and registration. b. September 30, Year 2 Patent Cash To record legal fees. c. December 31, Year 2 Amortization Expense Patent To record amortization. d. December 31, Year 3 Amortization Expense Patent To record amortization. < < Dr. Cr. 15,400 0 68,200 0 0 8,800 0 74,800 6,600 0 0 6,600 425 0x 0 425 649 0x 0 649 *