Pharoah Compary from time to time embarks on a research program when a pecial project iecems bs offer porsibilitieh in $2024,$ the company expends $$322\mathrm{.}500$ on a research project, but by the end of $2024$ it is imposulble to determine whether any benefit will be derived fromic.In $2096,$ the company successfuly defends the potent in extended itigation at a cout of $$44,000,$ thereby eatending the pabert life $($Cmdt account tites ar astomatically indented when amount is entend. Do not indert manually. If no entry is required, select $"$No Entry' for the account tiles and enter O for the amound. Lht all debit enties belowe credit entric:$)$

Account Tities and Explanation

Putents

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$($To recond legal cost of successfuly $$Sending putent$)$

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$($To recond one year's amortiration$)$