A company purchased a patent on January 1, 2007, for $2,500,000. The patent's legal life is 20 years but the company estimates that the patent's useful life will only be 5 years from the date of acquisition. On June 30, 2007, the company paid legal costs of $162,000 in successfully defending the patent in an infringement suit. For the journal entry to amortize the patent at year end on December 31, 2007, state the accounts involved, the type of account, if it is increasing or decreasing, the amount it is changing, and which statement it affects