On January 1, 2012, The Donut Stop purchased a patent for $76,000. The remaining legal life is 20 years, but the company estimates the patent will be useful for only five more years. In January 2013, the company incurred legal fees of $36,000 in successfully defending a patent infringement suit. The successful defense did not change the company's estimate of useful life. The Donut Stop's year-end is December 31st 1. Record the purchase and amortization in 2012 and the legal fees and amortization in 2013