6. On January 2, 2011, Harlan Company purchased a patent for $38,000. The patent has an estimated useful life of 25 years and a 20-year legal life. What entry would the company make at December 31, 2011 to record amortization expense on the patent? Miley Enterprises sold equipment on January 1, 2011 for $5,000. The equipment had cost $24,000. The the equipment