On January 1, 2016, Stiller Company paid $312,000 to obtain a patent. Stiller expected to use the patent for 5 years before it became technologically obsolete. The remaining legal life of the patent was 8 years. Based on this information, the amount of amortization expense on the December 31, 2018 income statement and the book value of the patent on the December 31, 2018 balance sheet would be: O $39,000/$117,000 O $62,400/$124,800. O $39,000/$195,000 $62,400/$187.200