Brief Exercise 12-2 Riverbed Corporation purchases a patent from Cullumber Company on January 1, 2017, for $47,000. The patent has a remaining legal life of 16 years. Riverbed feels the patent will be useful for 10 years. Assume that at January 1, 2019, the carrying amount of the patent on Riverbeds books is $37,600. In January, Riverbed spends $38,400 successfully defending a patent suit. Riverbed still feels the patent will be useful until the end of 2026. Prepare the journal entries to record the $38,400 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.)