How did you calculate the numbers? If you could give me a step by step that would be great, please and thank you!

Required information (The following information applies to the questions displayed below.] On January 1, 2021, Weaver Corporation purchased a patent for $261,000. The remaining legal life is 20 years, but the company estimates the patent will be useful for only six more years. In January 2023, the company incurred legal fees of $81,000 in successfully defending a patent infringement suit. The successful defense did not change the company's estimate of useful life. Weaver Corporation's year-end is December 31. Required: 1. Record the purchase in 2021; amortization in 2021; amortization in 2022; legal fees in 2023; and amortization in 2023. (If no entry is required for a particular transaction/event, select "No Journal Entry Required" in the first account field.) View transaction list View journal entry worksheet No Date General Journal Debit Credit 1 261,000 January 01, 2021 Patents Cash 261,000 2 December 31, 2021 Amortization Expense Patents 3 December 31, 2022 Amortization Expense Patents 4 81,000 January 01, 2023 Patents Cash 81,000 5 December 31, 2023 Amortization Expense Patents ! Required information [The following information applies to the questions displayed below.) On January 1, 2021, Weaver Corporation purchased a patent for $261,000. The remaining legal life is 20 years, but the company estimates the patent will be useful for only six more years. In January 2023, the company incurred legal fees of $81,000 in successfully defending a patent infringement suit. The successful defense did not change the company's estimate of useful life. Weaver Corporation's year-end is December 31. 2. What is the balance in the Patent account at the end of 2023? Balance in the Patents account