Sunland Company from time to time embarks on a research program when a special project seems to offer possibilities. In 2019, the company expends $323,500 on a research project, but by the end of 2019 it is impossible to determine whether any benefit will be derived from it. The project is completed in 2020, and a successful patent is obtained. The R&D costs to complete the project are $113,500. The administrative and legal expenses incurred in obtaining patent number 472-1001-84 in 2020 total $16,750. The patent has an expected useful life of 5 years. Record these costs in journal entry form. Also, record patent amortization (full year) in 2020. In 2021, the company successfully defends the patent in extended litigation at a cost of $45,600, thereby extending the patent life to December 31, 2028. What is the proper way to account for this cost? Also, record patent amortization (full year) in 2021.