Alpha owns 100% of the stock in Omega. On January 1, Year 1, Alpha ownsa patent with a cost of $20 million, and accumulated amortization of $5 million. It has 10 more years of expected useful life. Alpha uses the equity method for accounting for investments.

What would be the entries that Alpha would make in year 1 and 2 for this patent, if it continues to own it?Give two entries, one for each year.