Bramble Corporation purchases a patent from Cullumber Company on January 1, 2020, for $66,000. The patent has a remaining legal life of 16 years. Bramble feels the patent will be useful for 10 years. Assume that at January 1, 2022, the carrying amount of the patent on Brambles books is $52,800. In January, Bramble spends $37,600 successfully defending a patent suit. Bramble still feels the patent will be useful until the end of 2029. Prepare the journal entries to record the $37,600 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 0 for the amounts.)