Nutek, Inc., holds a patent for the Full Service handi-plate, which the company described as "a patented plastic buffet plate that allows the user to hold both a plate and cup in one hand" and that "has a multitude of uses including social gatherings such as backyard barbecues, buffets, picnics, and parties of any kind." (No, we're not making this up.) Nutek also purchased a patent for $1,000,000 for "a specialty line of patented switch plate covers and outlet plate covers specifically designed to light up automatically when the power fails." Assume the switch plate patent was purchased January 1, 2009, and it is being amortized over a period of 10 years. Assume Nutek does not use an accumulated amortization account but instead charges amortization directly against the intangible asset account. Requirement 2: Give the journal entries to record the purchase and amortization of the switch plate patent in 2009. (Omit the "$" sign in your response.) Nutek, Inc., holds a patent for the Full Service handi-plate, which the company described as "a patented plastic buffet plate that allows the user to hold both a plate and cup in one hand" and that "has a multitude of uses including social gatherings such as backyard barbecues, buffets, picnics, and parties of any kind." (No, we're not making this up.) Nutek also purchased a patent for $1,000,000 for "a specialty line of patented switch plate covers and outlet plate covers specifically designed to light up automatically when the power fails." Assume the switch plate patent was purchased January 1, 2009, and it is being amortized over a period of 10 years. Assume Nutek does not use an accumulated amortization account but instead charges amortization directly against the intangible asset account. Requirement 2: Give the journal entries to record the purchase and amortization of the switch plate patent in 2009. (Omit the "$" sign in your response.)