On January 1, 2016, Best Company purchased a patent for $45,000. The patent had a legal life remaining of 9 years. The patent is used to cover a manufacturing process that the company expects to use for 6 years. On January 2, 2018, the company paid its lawyers $5,000 for successfully defending the patent in a lawsuit. What is the patent amortization expense for 2018? You must show all of your work! Prepare the journal entry for the initial purchase of the patent and for the amortization of the patent in 2016. Also, prepare all the journal entries associated with the patent in 2018 including amortization.