Recording Entries Related to Patent During 2020, Starnes Corporation developed a patent. Starnes incurred the following costs related to the development of the patent: tests to perfect the use of the patent for production processes, $6,000; research costs in the research laboratory, $21,000; and depreciation on equipment (that has alternative future uses) used in developing the patent, $4,000. In addition, in late December 2020, the company incurred legal fees for the patent registration, $7,000. The expected life of the patent is 20 years. On September 30, 2021, Starnes Corporation defended its patent in court after incurring legal fees of $3,000. The total estimated life of the patent at that time was adjusted to 15 years remaining from September 30, 2021. Required Record journal entries for the following items. Note: Round your final answers to the nearest whole dollar. Note: List debits and credits in alphabetical order based upon the account name. a. Patent development and registration costs incurred in 2020. Account Name Dr. Cr. e b. Legal fees paid in 2021. c. Amortization expense in 2021. d. Amortization expense in 2022