Quattro Enterprises Inc. developed a new machine for manufacturing baseballs. Because the machine is considered very valuable, the company had it patented. The following expenditures were incurred in developing and patenting the machine.

(a)	Purchases of special equipment to be used solely for development of the new machine ......................	$182,000
(b)	Research salaries and fringe benefits for engineers and scientists ......................................	17,100
(c)	Cost of testing prototype ...........................	23,600
(d)	Legal costs for filing for patent ...................	12,700
(e)	Fees paid to government patent office ...............	2,500
(f)	Drawings required by patent office to be filed with patent application ..................................	4,700

Quattro elected to amortize the patent over its legal life. At the beginning of the second year, Quattro Enterprises paid $24,000 to successfully defend the patent in an infringement suit. At the beginning of the fourth year Quattro determined that the remaining estimated useful life of the patent was five years.

Record the above transactions in general journal form for Quattro Enterprises Inc. for the first five years of the life of the patent. Include any amortization or depreciation for each period.