Windsor Industries has the following patents on its December 31,2024, balance sheet. The following events occurred during the year ended December 31, 2025. 1. Research and development costs of $236,000 were incurred during the year. 2. Patent D was purchased on July 1 for $47,310. This patent has a useful life of 91/2 years. 3. As a result of reduced demands for certain products protected by Patent B, a possible impairment of Patent B's value may have occurred at December 31,2025 . The controller for Windsor estimates the expected future cash flows from Patent B will be as follows. The proper discount rate to be used for these flows is 8 . (Assume that the cash flows occur at the end of the year.) Compute the total carrying amount of Windsor's patents on its December 31, 2024, balance sheet. (Round answer fo 0 decimal places, es. 5, 125.) Total carrying amount Compute the total carrying amount of Windsor's patents on its December 31, 2025, balance sheet. (Round present value foctor calculations to 5 decimal places, e.9. 1.25124 and final answer to 0 decimal places e. 58.971.) Total carrying amount