Exercise 12-07 In early January 2019, Riverbed Corporation applied for a trade name, incurring legal costs of $17,000. In January 2020, Riverbed incurred $8,100 of legal fees in a successful defense of its trade name. Compute 2019 amortization, 12/31/19 book value, 2020 amortization, and 12/31/20 book value if the company amortizes the trade name over 10 years. 2019 amortization $ 12/31/19 book value $ 2020 amortization $ 12/31/20 book value Compute the 2020 amortization and the 12/31/20 book value, assuming that at the beginning of 2020, Riverbed determines that the trade name will provide no future benefits beyond December 31, 2023. 2020 amortization 12/31/20 book value Ignoring the response for part (b), compute the 2021 amortization and the 12/31/21 book value, assuming that at the beginning of 2021, based on new market research, Riverbed determines that the fair value of the trade name is $15,440. Estimated total future cash flows from the trade name is $16,640 on January 3, 2021. 2021 amortization $ 12/31/21 book value