Amortization Entries

Kleen Company acquired patent rights on January $10$ of Year $1$ for $$496,000.$ The patent has a useful life equal to its legal life of eight years. On January $7$ of Year $4,$ Kleen successfully defended the paten lawsult at a cost of $$25,000.$

If required, round your answer to the nearest dollar.

a$.$ Determine the patent amortization expense for the 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.