Exercise 12B-9 (Part Level Submission) During 2013, 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, 2013, and had a legal life of 20 years and a useful life of 10 years. Legal costs of $41,040 related to the patent were incurred as of October 1, 2013. v (a) Your answer is partially correct. Try again. Prepare all journal entries required in 2013 and 2014 as a result of the transactions above (Round answers to o decimal places, e.g. 8,564. 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 o for the amounts.)