Carla Vista Corporation purchases a patent from Sandhill Company on January 1, 2020, for $80,640. The patent has a remaining legal of 16 years. Carla Vista feels the patent will be useful for 10 years. Assume that at January 1, 2022, the carrying amount of the patent on Carla Vista's books is $64,512. In January, Carla Vista spends $19,200 successfully defending a patent suit. Carla Vistastill feels the patent will be useful until the end of 2029. Prepare Carla Vista's journal entries to record the amortization for 2020 and 2022. (Credit account titles are automatically indented when the amount is entered. Do not indent manually.)

Date	Account Titles and Explanation	Debit	Credit
2020
2022