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(b) Ignore the information in part a. Foster purchases $100,000 of equipment on 1/1/2020. Foster also pays $5,000 installation costs. The book-keeper incorrectly expensed the $5,000. The life was 10 years and -0-residual. The error was discovered on 12/31/2021, after adjusting entries were made by prior to closing the books. Journal Entries (c) Foster conducts research and development on new ideas. During the year they spend $100,000 on those activities. One of the research projects (management estimates about 25% of the total cost) does result in a process that can be patented. Foster pays its lawyers fees associated with the patent $2,000. Prepare the journal entries for the $102,000 spent during the year: Journal entry(s)