Indigo Corporation purchases a patent from Sandhill Company on January 1, 2020, for $57.000. The patent has a remaining legal lite of 16 years. Indigo feels the patent will be useful for 10 years. Assume that at January 1, 2022, the carrying amount of the patent on Indigo's books is $45,600. In January, Indigo spends $37,600 successfully defending a patent suit. Indigo still feels the patent will be useful until the end of 2029 Prepare the journal entries to record the $37,600 expenditure and 2022 amortization. (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 for the amounts) Debit Credit Account Titles and Explanation (To record expenditure of patents) To record amortization expense)