Bill's Brick Company has just filed a new patent for a new machine to speed up brick production. The patent cost the company $40,000 in research and development fees throughout Year 1. On July 1st, Year 2, the company incurred $9,000 in legal fees and $6,000 in filing fees for the patent. Upon filing the patent, Bill's machine enjoys a 20 year life protected from patent infringement. Using the information provided, record the journal entry for amortization expense related to the patent for Year 2 (as of December 31). Assume Bill's Brick Company does not use a contra account to record amortization expense.