Beerbo Company embarks on a research program for a special project that seems to offer possibilities. In 2019, the company expends $325,000 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 administrative and legal expenses incurred in obtaining patent number 472-1001-84 in 2020 total $16,000. The patent has an expected useful life of 5 years. In early 2021, the company successfully defends the patent in litigation at a cost of $47,200, thereby extending the patent life to December 31, 2028. Beerbo has the following account titles available in its general ledger: o Cash o Supplies o Patents Accumulated Depreciation o Depreciation Expense o Amortization Expense Research and Development Expense o Legal Fees Assume Beerbo has a December 31 fiscal year-end. Input dollar amounts with commas, rounded to the nearest dollar. Use appropriate account titles. Indicate how Beerbo should record the 2019 expenses for the research project. DR. CR. Indicate how Beerbo should record the 2020 costs of obtaining the patent. DR. CR. Indicate how Beerbo should record the 2020 amortization of the patent. DR. CR. Indicate how Beerbo should record the 2021 costs defending the patent. DR. CR. Indicate how Beerbo should record the 2021 amortization of the patent. DR. CR