Blue Spruce Corporation purchased a patent from MaFee Corp. on January $1,2023,$ for $$81,430.$ The patent had a remaining legal life of $17$ years. In January $2025,$ Blue Spruce spends $$29,020$ successfully defending a patent suit. In addition, Blue Spruce now feels the patent will be useful only for another seven years. Prepare the journal entries to record the $2025$ expenditure and amortization for the year. $($Credit account titles are automatically indented when the 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. Round answers to $0$ decimal places, e$.$g$.5,275.$ List all debit entries before credit