Blue Corporation purchases a patent from Crane Company on January 1, 2017, for $65,000. The patent has a remaining legal life of 16 years. Blue feels the patent will be useful for 10 years. Assume that at January 1, 2019, the carrying amount of the patent on Blue's books is $52,000. In January, Blue spends $36, 800 successfully defending a patent suit. Blue still feels the patent will be useful until the end of 2026. Prepare the journal entries to record the $36, 800 expenditure and 2019 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 0 for the amounts.)