Carla VistaCorporation purchases a patent fromSandhillCompany on January 1, 2020, for $99,120. The patent has a remaining legal of 16 years.Carla Vistafeels the patent will be useful for 10 years. Assume that at January 1, 2022, the carrying amount of the patent onCarla Vista's books is $79,296. In January,Carla Vistaspends $23,600successfully defending a patent suit.Carla Vistastill feels the patent will be useful until the end of 2029.

PrepareCarla Vista's journal entries to record the amortization for 2020 and 2022.