Cheyenne Corp. purchases a patent for $$185,000$ on January $2,2022.$ Its estimated useful life is $10$ years.

$($a$)$

Prepare the journal entry to record amortization expense for the first year. $($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 O for the amounts.$)$

Account Titles and Explanation

Debit

Credit