In $2026,$ the company successfully defends the patent in extended litigation at a cost of $$42,400,$ thereby extending the patent life to December $31,2033.$ What is the proper way to account for this cost? Also, record patent amortization $($full year$)$ in $2026.($Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select $"$No Entry" for the account titles and enter O for the amounts. List all debit entries before credit entries.$)$

Account Titles and Explanation

$($To record legal cost of successfully defending patent$)$

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