Amortization entries

Kleen Company acquired patent rights on January $10$ of Year $1$ for $$448,000.$ The patent has a useful life equal to its legal life of $8$ years. On January $7$ of Year defended the patent in a lawsuit at a cost of $$22,500.$

a$.$ Determine the patent amortization expense for Year $4$ ended December $31.$

$

b$.$ Journalize the adjusting entry on December $31$ of Year $4$ to recognize the amortization. If an amount box does not require an entry, leave it blank.