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The following information relates to Company As transactions related to patents. Cost of a patent purchased from Company B $ 35,000 Legal fees for an

The following information relates to Company As transactions related to patents. Cost of a patent purchased from Company B $ 35,000 Legal fees for an unsuccessful defense of the purchased patent 14,000 Cost of developing a device in house that was ultimately patented 107,000 Filing fees to acquire the patent for the new device 6,000 How much was capitalized to the Patent account?

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