The Rockington Co. applied for and received numerous patents at a total cost of $31,195 at the beginning of 2008. It is assumed the patents will have economic value for their remaining legal life of 16 years. At the beginning of 2010, the company paid $9,350 in successfully prosecuting an attempted infringement of these patent rights. At the beginning of 2013, $32,400 was paid to acquire patents that could make its own patents worthless; the patents acquired have a remaining life of 15 years but will not be used.

1. Give the entries to record the expenditures relative to patents.

2. Give the entries to record patent amortization for the years 2008, 2010, and 2013.