Problems 645 Date 2008-2009 lan 2010 March 2010 Jan. 2011 Nov. 2012 Activity Cost Research conducted to develop precipitator $384,000 Design and construction of a prototype 87,600 Testing of models 42,000 Fees paid engineers and lawyers to prepare patent application: patent granted June 30, 2011 59,500 Engineering activity necessary to advance the design of the precipitator to the manufacturing stage 81,500 Legal fees paid to successfully defend precipitator patent 42,000 Research aimed at modifying the design of the patented precipitator 43,000 Legal fees paid in unsuccessful patent infringement suit againsta 34,000 competitor Dec. 2013 April 2014 July 2018 fuld assumed a useful life of 17 years when it received the initial precipitator patent. On January 1, 2016, it revised its useful life strate downward to 5 remaining years. Amortization is computed for a full year if the cost is incurred prior to July 1, and no mortization for the year if the cost is incurred after June 30. The company's year ends December 31 Instructions Compute the carrying value of patent No. 758-6002-1A on each of the following dates: (a) December 31, 2011. b) December 31, 2015 ) December 31, 2018 e and Trademark) Information concerning Sandro Corporation's intan