During $2021,$ Bramble Corporation spent $$146,880$ in research and development costs. As a result, a new product called the New Age Piano was patented. The patent was obtained on October $1,2021,$ and had a legal life of $20$ years and a useful life of $10$ years. Legal costs of $$19,440$ related to the patent were incurred as of October $1,2021.$

$($a$)$

Prepare all journal entries required in $2021$ and $2022$ as a result of the transactions above. $($Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select $"$No Entry" for the account titles and enter $0$ for the amounts. List all debit entries before credit entries. Record entries in the order displayed in the problem statement.$)$

Date

Account Titles and Explanation

Debit

Credit

Date

Account Titles and Explanation

Debit

Credit

$($To record research and development expenses$)$

$($To record legal expenses$)$

$($To record amortization expense$)$