Prepare the following journal entries and calculations: (a) A patent that was acquired for $410,000 at the beginning of the current year expires in 15 years and is expected to have value for 4 years. Present the adjusting entry to amortize the patent for the current year. (b) Mineral rights on an ore deposit estimated at 4,000,000 tons of ore were acquired for $2, 800,000. Present the adjusting entry to record depletion for the current year, during which 350,000 tons of ore were removed. (c) Legal costs incurred to defend the rights that a patent provided were $60,000. At the time the patent had been in existence for 5 years. Determine the amount to be amortized for the current fiscal year