Pina Products Ltd. purchased a patent on January 1, 2020, for $615,000. At the time of the purchase, the patent had a remaining legal life of 15 years. In January, 2023, Pina spent $108,000 successfully defending the patent in court. One of the other results of the court case was the discovery that the patent would only have a remaining useful life of 6 years. Pina's year-end was December 31. Prepare the entries on the books of Pina Ltd. to record (a) the purchase of the patent, (b) amortization for the first year (2020), (c) the defense of the patent, and (d) amortization for 2023. (If no entry is required, select "No Entry" for the account titles and enter O for the amounts. Credit account titles are automatically indented when amount is entered. Do not indent manually. Round answers to O decimal places, e.g. 5,275. List all debit entries before credit entries.) No. Account Titles and Explanation (a) Debit Credit (b) () (d)