Martinez Corporation purchases a patent from Carla Vista Company on January 1, 2020, for $71,000. The patent has a remaining legal Iife of 16 years. Martinez feels the patent will be useful for 10 years. Assume that at January 1, 2022, the carrying amount of the patent on Martinez's books is $56,800. In January. Martinez spends $30,400 successfully defending a patent suit. Martinez still feels the patent will be useful until the end of 2029. Prepare the journal entries to record the $30.400 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 0 for the amounts.)