Please help with the red boxes

Exercise 12-9 During 2013, Blue Corporation spent $145,440 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 $19,440 related to the patent were incurred as of October 1, 2013 Prepare all journal entries required in 2013 and 2014 as a result of the transactions above. ( amount is entered. Do not indent manually. If no entry is required, select "No Entry Date Account Titles and Explanation 2013 Research and Development Expense Debit Credit 145440 Cash 145440 (To record research and development expenses) 201 19440 Cash 19440 (To record legal expenses) 2013 Amortization Expense 486 486 (To record amortization expense) 2014 Amortization Expense 1944 1944 rour answer is partially correct. I ry again. On June 1, 2015, Blue spent $10,080 to successfully prosecute a patent infringement suit. As a result, the estimate of useful life was extended to 12 years from June 1, 2015, prepare all journal entries required in 2015 and 2016. (Round answers to 0 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.) Date Account Titles and Explanation Debit Credit 2015 Patents 10080 Cash 10090 To record patents) 1278 1278 (To record amortization expense) 2016 2240 Patents 2240 Your answer is partially correct. Try again. In 2017, Blue determined that a competitor's product would make the New Age Piano obsolete and the patent worthless by December 31, 2018. Prepare a ournal entries required in 2017 and 2018. (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 0 for the amounts.) Account Titles and Explanation Debit Credit Patents