Flint Corporation purchases a patent from Carla Vista Company on January 1, 2017, for $48,000. The patent has a remaining legal life of 16 years. Flint feels the patent will be useful for 10 years. Assume that at January 1, 2019, the carrying amount of the patent on Flint's books is $38,400. In January, Flint spends $30,400 successfully defending a patent suit. Flint still feels the patent will be useful until the end of 2026.

the journal entries to record the $30,400 expenditure and 2019 amortization?