6 JAR has a patent for a food production machine that has a book value of the 1/1/23 balance sheet of $85,500. During 2023, JAR determines an local food production company has infringed on the patent. JAR takes the company to court and wins the suit for patent infringement. JAR's legal fees for the case were $4,500. JAR has not yet recorded 2023's amortization. JAR expects the patent to last an additional 8 years, including 2023. Record an entry to appropriately record the legal fees which were paid with cash. Record an entry for the 12/31/23 revised patent amortization.