Please help me figure out this problem and understand this problem.

Crane Company from time to time embarks on a research program when a special project seems to offer possibilities . In 2016 , the company expends $ 331 500 on a research project , but by the end of 2016 it is impossible to determine whether any benefit w enefit will be derived from it The project is completed in 2017 and a successful patent is obta ined . The RSD costs to complete the project are $ 121 500 . The administrative and legal expenses incurred in obtain ining patent number 472 - 1001 - 84 in 2017 total $18 , 300 . The patent has an expected useful life of 5 years Record these costs in journal entry form . Also , record patent amortization ( full year tent amortization ( full in 2017 ( 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 O for the amounts Account Titles and Explanation ( To record research and development costs ) ( To record legal and administrative costs ) ( To record one year's amortization expense ) In 2018 , the company successfully defends the patent in extended litigation at a c a cost of $ 58 , 400 , thereby extending the patent life to December mber 31 , 2025 . What is the proper way to account for this ( full year ) cost ? Also , record patent amortization ( full year ) in 2018 . ( Creditace account titles are automatically indented when amount is entered . Do not inden I manually . If no entry is equired , select " No Entry " for the account titles and nd enter O for the amounts . ) Account Titles and Explanation ( To record legal cost of successfully defending patent ) ( To record one year's amortization )