On January 2, 2021, Swifty Company purchased a patent for $200,000. The patent has an 10 -year estimated useful life and a legal life of 20 years. Prepare the journal entry to record patent amortization. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. List all debit entries before credit entries. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.)