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Exercise 12 9 (Part Level Submission) Durina 2013, Blue Corporation spent $145,440 in research and development costs. As a result, a new product ca led 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 cl 19,440 related to the patent were incurred as of October 1, 2013 [d Your answer is correct. Prepare all o mal entries required in 2013 and 2014 as a result of the transactions above Round answers to 0 decimal places, e g 8,564 Credit account titles are automatically indented when amount is entered. Do not indent m ally. If no entry is required, select "No Entry" for the account tities and enter 0 for the anounts.) Date Account Titles and Explanation 2013 Research and Development Expense Debit Credit 145440 Cash To record research and development expenses) 2013 Patents 10140 Cash To record legal expenses) 2013 436 Expense Patents To record amortization expense) 944 2014 Expense Patents Click if you would like to Show Work for this question: Open Show Work