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, $6,000; research costs in the research laboratory, $21,000; and depreciation on equipment (that has alternative future uses) used in developing the patent, $4,000. On December 31 of Year 1, the company incurred legal fees for the patent registration, $7,000. 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 $3,000. 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.