Trask Company purchased a patent for \(\$ 108,000\) on January 2, 1998. The patent was estimated to have a useful life of 10 years. The \(\$ 108,000\) cost was properly charged to an asset account and amortized in 1998. On January 1, 1999, the company incurred legal and court costs of \(\$ 32,400\) in a successful defense of the patent in a lawsuit. The legal work was performed by an outside law firm.

a. Compute the patent amortization expense for 1998 and give the entry to record it.

b. Compute the patent amortization expense for 1999 and give the entry to record it.