Celine Dion Corporation purchases a patent from Salmon Company on January 1, 2014, for $51,020. The patent has a remaining legal life of 16 years. Celine Dion feels the patent will be useful for 10 years. Assume that at January 1, 2016, the carrying amount of the patent on Celine Dion's books is $40,816. In January, Celine Dion spends $21,744 successfully defending a patent suit. Celine Dion still feels the patent will be useful until the end of 2023.Prepare the journal entries to record the $21,744 expenditure and 2016 amortization