Pharoah Corporation purchases a patent from Sheridan Company on January 1, 2020, for $ 94,080. The patent has a remaining legal of 16 years. Pharoah feels the patent will be useful for 10 years. Assume that at January 1, 2022, the carrying amount of the patent on Pharoah's books is $ 75,264. In January, Pharoah spends $ 22,400 successfully defending a patent suit. Pharoah still feels the patent will be useful until the end of 2029. Prepare Pharoah's journal entries to record the amortization for 2020 and 2022.