Never Lost incorporated makes and sells a custom tracking token that can assist people in locating their lost items. On January 1, Year 1, the company paid $35,100 cash in legal fees to establish a patent for its technology. The patent has a 15 -year useful life. Never Lost Incorporated's financial condition just prior to establishing the patent is provided in the first row of the horizontal statements model. Required: a. Record the acquisition of the patent in a horizontal statements model. b. Record the amortization of the patent at the end of Year 1 in a horizontal statements model. Note: In the Cash Flow column, use OA to designate operating activity, IA for investment activity, FA for financing activity, and NC for net change in cash. Enter any decreases to account balances and cash outflows with a minus sign. Not all cells require an input - leave cells blank if there is no corresponding input needed