Crane Company purchased a patent on January $1,2025$ for $$3,150,000.$ The patent's legal life is $20$ years but the company estimates that the patent's useful life will only be $5$ years from the date of acquisition. On June $30,2025,$ the company paid legal costs of $$204,120$ in successfully defending the patent in an infringement suit.

Prepare the journal entry to amortize the patent at year$-$end on December $31,2025.($If no entry is required, select $"$No Entry" for the account titles and enter $0$ for the amounts. Credit account titles are automatically indented when the amount is entered. Do not indent manually. List all debit entries before credit entries.$)$

$\backslash$table$[[$e$,$Account Titles and Explanation,Debit,Credit$],[31,2025,,,],[,,,]]$