In 2026, the company successfully defends the patent in extended litigation at a cost of $44,000, 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 Patents Cash (To record legal cost of successfully defending patent) Amortization Expense Patents (To record one year's amortization) Debit 44000 Credit 44000