Cullumber Inc. purchased a patent on January $1,2023$ for $$430000.$ Cullumber did not record amortization expense on the patent for

$2023$ and $2024.$ At the purchase date, the expected useful life of the patent was $10$ years. Ignoring income tax considerations, what is

the entry made on December $31,2025?$

Retained Earnings

Patent

Amortization Expense

Retained Earnings

Patent

Amortization Expense

Retained Earnings

Accumulated Depreciation

$129000$

$129000$

$43000$

$86000$

$129000$

$43000$

$86000$

$129000$

$129000$

Amortization Expense

Patent

$129000$