*Note: $6,300 and $3,780 are the same questions, but both are incorrect.

Please show the calculation for me, thank you.

Marin Limited purchased a patent for $86,400 on June 1, 2019. Marin has a calendar fiscal year end. Straight-line amortization is used for the patent, based on a five-year useful life, although the remaining legal life was 10 years. On May 31, 2021, Marin paid $31,200 in legal fees to successfully defend this patent in court and now wants to revise the estimate of the patent's remaining useful life to 8 years, which is the same as its remaining legal life. (a) Your answer is correct. Record the purchase of the patent on June 1, 2019. (Credit account titles are automatically indented when the 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.) Date Account Titles and Explanation Debit Credit June 1, 2019 Patents 86,400 Cash 86,400 Record amortization expense for the fiscal years 2019 and 2020. (Credit account titles are automatically indented when the 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.) Date Account Titles and Explanation Debit Credit Dec. 31, 2019 Amortization Expense 10,080 Accumulated Amortization - Patents 10,080 Dec. 31, 2020 Amortization Expense TE 17,280 Accumulated Amortization - Patents 17,280 Record the payment of the legal fees on May 31, 2021. (Credit account titles are automatically indented when the 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.) Date Account Titles and Explanation Debit Credit May 31, 2021 Patents 31,200 Cash 31,200 Record any necessary amortization prior to the change in the useful life of the patent. (Credit account titles are automatically indented when the 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.) Date Account Titles and Explanation Debit Credit May 31, 2021 Amortization Expense 7,200 Accumulated Amortization - Patents 7,200 Record the amortization expense for the remainder of the 2021 fiscal year. (Credit account titles are automatically indented when the 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.) Date Account Titles and Explanation Debit Credit Dec. 31, 2021 Amortization Expense 6,300 Accumulated Amortization - Patents 6,300 Record the amortization expense for the remainder of the 2021 fiscal year. (Credit account titles are automatically indented when the 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.) Date Account Titles and Explanation Debit Credit Dec. 31, Amortization Expense 3,780 2021 Accumulated Amortization - Patents 3,780 What was the total amount of the amortization expense appearing on the income statement for fiscal year 2021? Total amount of the amortization expense $ e Textbook and Media List of Accounts What is the carrying amount of the patent on the balance sheet at December 31, 2021? Carrying amount on the balance sheet at December 31, 2021 $ e Textbook and Media List of Accounts