II In early January 2019, Lerner Corporation applied for a patent, incurring legal costs of $100,000. In January 2020, Lerner incurred $18,000 of legal fees in a successful defense of its patent. Instructions $18,000 (a) Compute 2019 amortization, 12/31/19 carrying amount, 2020 amortization, and 12/31/20 carrying amount if the company amortizes the patent over 10 years. (b) Prepared the journal entry to register the patent in 2019, the amortization expense in December 2019, legal fees in 2020, and the amortization expense in 2020