On January 1, 2020, Beerbo purchased a patent for $170,000 cash. The patent has a remaining useful life of 5 years. Assume Beerbo has a December 31 fiscal year-end.

At year-end 2020, Beerbo would record $___ in amortization expense on the patent.

At year-end 2021, Beerbo would record $___ in amortization expense on the patent.