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On January 2, Khaled purchased a patent for $35,000 with a romaining useful life of 10 years. Prepare the journal entry to amortize the patent at the end of the first year. Dr. Amortization expense - patent $35,000; Cr. Accumulated Amortization - patent $35,000 Dr. Amortization expense - patent $3,500; Cr. Accumulated Amortization - patent $3,500 Dr. Depreciation expense - patent $35,000; Cr. Accumulated Depreciation - patent $35,000 Dr. Depreciation expense - patent $3,500; Cr. Accumulated Depreciation - patent $3,500