Kleen Company acquired patent rights on January 10 of Year 1 for $520,000. 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 $26,000. 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.