debisa frat, then credta. Select tere explandion on the laut ine of the joumai trery uatie) Mayberty Printers (MP) manulacturos penters. Assume that MP recently paid $500.000 for a patent on a new laser printer. Altough it gives iegal protection for 20 years, the patent is expected to provide a competitve advantage for only eight years Fend the cequinements. (p) recore the amorizabon for the frst nul year. Requirement 2. After using the patent for four years, MP leams at an industry trade show that another company is designing a more efficient primler. On the basis of this new intomaton. MP decides, starting with Year 5, to amortize the remaining cost of the patent over two nemaining years, giving the patont a total useful ifo of sx yoars. Record amorization for Year 5 . (Recort debits fint then credits. Select the explanation on the last line of the joumal entry table.)