Kleen Company acquired patent rights on January 10 of Year 1 for $440,000. The patent has a useful life equal to its legal life of eight years. On January 7 of Year 4, Kleen successfully defended the patent in a lawsuit at a cost of $22,000.

If required, round your answer to the nearest dollar.

a. Determine the patent amortization expense for the Year 4 ended December 31.

b. Journalize the adjusting entry on December 31 of Year 4 to recognize the amortization. If an amount box does not require an entry, leave it blank.