Pharoah Inc. purchased a patent on January $1,2023$ for $$570000.$ Pharoah did not record amortization expense on the patent for $2023$ and $2024.$ At the purchase date, the expected useful life of the patent was $10$ years. Ignoring income tax considerations, what is the entry made on December $31,2025?$

Retained Earnings

$171000$

Patent

$171000$

Amortization Expense

$57000$

Retained Earnings $114000$

Patent

$171000$

Amortization Expense $171000$

Patent

$171000$

Amortization Expense

$57000$

Retained Earnings

$114000$

Accumulated Depreciation $171000$