Larkspur Industries has the following patents on its December 31, 2016, balance sheet.

Patent Item		Initial Cost		Date Acquired		Useful Life at Date Acquired
Patent A		$43,248		3/1/13		17 years
Patent B		$16,440		7/1/14		10 years
Patent C		$20,160		9/1/15		4 years

The following events occurred during the year ended December 31, 2017.

1.		Research and development costs of $242,000 were incurred during the year.
2.		Patent D was purchased on July 1 for $43,548. This patent has a useful life of 91/2 years.
3.		As a result of reduced demands for certain products protected by Patent B, a possible impairment of Patent Bs value may have occurred at December 31, 2017. The controller for Larkspur estimates the expected future cash flows from Patent B will be as follows.

Year		Expected Future Cash Flows
2018		$1,950
2019		1,950
2020		1,950

The proper discount rate to be used for these flows is 8%. (Assume that the cash flows occur at the end of the year.)

Compute the total carrying amount of Larkspur patents on its December 31, 2016, balance sheet. (Round answer to 0 decimal places, e.g. 8,564.)

Compute the total carrying amount of Larkspur' patents on its December 31, 2017, balance sheet. (Round answer to 0 decimal places, e.g. 8,564.)