Carla Products Ltd. purchased a patent on January 1, 2017, for $885,000. At the time of the purchase, the patent had a remaining legal life of 15 years. In January, 2020, Carla spent $236,000 successfully defending the patent in court. One of the other results of the court case was the discovery that the patent would only have a remaining useful life of 8 years. Carla's year-end was December 31. Prepare the entries on the books of Carla Ltd. to record (a) the purchase of the patent, (b) amortization for the first year (2017), (c) the defense of the patent, and (d) amortization for 2020.