Ayayai Corporation purchases a patent from Blossom Company on January 1, 2020, for $71,000. The patent has a remaining legal life of 16 years. Ayayai feels the patent will be useful for 10 years. Assume that at January 1, 2022, the carrying amount of the patent on Ayayai's books is $56,800. In January, Ayayai spends $20,000 successfully defending a patent suit. Ayayai still feels the patent will be useful until the end of 2029. Prepare the journal entries to record the $20,000 expenditure and 2022 amortization. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter O for the amounts.) Account Titles and Explanation (To record expenditure of patents) (To record amortization expense) Debit Credit