In 2026, the company successfully defends the patent in extended litigation at a cost of

$41,600

, 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 0 for the amounts. List all debit entries before credit entries.)\ Account Titles and Explanation\ Debit\ Credit\ (To record legal cost of successfully defending patent)\ 1\ (To record one year's amortization)

In 2026 , the company successfully defends the patent in extended litigation at a cost of $41,600, 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 0 for the amounts. List all debit entries before credit entries.)