Sunland Company from time to time embarks on a research program when a special project seems to offer possibilities, in 2024 , the compary expends $329,000 on a research project, but by the end of 2024 it is impossible to determine whether any benefit will be derived from it. (b) The project is completed in 2025, and a successful patent is obtained. The R\&D costs to complete the project are $119,000. The administrative and legal expenses incurred in obtaining patent number 472100184 in 2025 total $18,500. The patent has an expected usefut life of 5 years. Record the costs for 2025 in journal entry form. Also, record patent amortization (full year) in 2025. (Credit occount titles are outomotically indented when amount is entered, Do not indent manually. If no entry is required, select "No Entry for the account titles and enter O for the amounts. (ist all debit entries before credit entries.) The project is completed in 2025 , and a successful patent is obtained. The R\&D costs to complete the project are $119,000. The administrative and legal expenses incurred in obtaining patent number 472-1001-84 in 2025 total \$18,500. The patent has an expected useful life of 5 years. Record the costs for 2025 in journal entry form. Also, record patent amortization (full year) in 2025. (Credit account titles are outamatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry for the account titles and enter Ofor the amounts. List all debit entries before credit entries.)