On June 30, 2019, Mobley Corporation acquired a patent for $4 million. The patent was estimated to have an eight-year life and no residual value. Mobley uses the straight-line method of amortization for intangible assets. At the beginning of January 2021, Mobley successfully defended its patent against infringement. Litigation costs totaled $650,000. Required: SHOW COMPUTATIONS. 1. Prepare the journal entries for patent amortization for 2019 and 2020. 2. Prepare the journal entry to record the 2021 litigation costs. 3. Calculate patent amortization for 2021.