Posting the question for the second time, because first answer was VERY wrong! Please explain how Amortization expense is calculated is this situation!

During 2010, George Winston Corporation spent $164,350 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, 2010, and had a legal life of 20 years and a useful life of 10 years. Legal costs of $26,880 related to the patent were incurred as of October 1, 2010. Prepare all journal entries required in 2010 and 2011 to record amortization expense

b) On June 1, 2012, Winston spent $12,120 to successfully prosecute a patent infringement suit. As a result, the estimate of useful life was extended to 12 years from June 1, 2012. Prepare all journal entries required in 2012 and 2013 to record amortization expense

c) In 2014, Winston determined that a competitors product would make the New Age Piano obsolete and the patent worthless by December 31, 2015. Prepare all journal entries required in 2014 and 2015.

b)