Need help with C and D$.$ Please.

Recording Entries Related to Patent

years.

Required

Record journal entries for the following. All costs are paid in cash.

a$.$ Patent development and registration costs incurred in Year $1.$

b$.$ Legal fees paid in Year $2.$

c$.$ Amortization expense in Year $2.$

d$.$ Amortization expense in Year $3.$

Note: Round your final answers to the nearest whole dollar.