On January $1,2024,$ Weaver Corporation purchased a patent for $$237,000.$ The remaining legal life is $20$ years, but the company estimates the patent will be useful for only six more years. In January $2026,$ the company incurred legal fees of $$57,000$ in successfully defending a patent infringement suit. The successful defense did not change the company's estimate of useful life. Weaver Corporation's year$-$end is December $31.$

Required:

Record the purchase in $2024$; amortization in $2024$; amortization in $2025$; legal fees in $2026$; and amortization in $2026.$

What is the balance in the Patent account at the end of $2026?$