Q 9.28: Aqua Marine Corporation purchases a patent at a cost of $120,000 on June 30, 2020. The company estimates the useful life of the patent to be 10 years. The journal entry to record amortization for the 6- month period ended December 31, 2020, includes a A debit to Patent Expense of $12,000 and credit to Accumulated Amortization of $12,000. B debit to Amortization Expense of $12,000 and credit to Patents of $12,000. debit to Amortization Expense of $6,000 and credit to Patents of $6,000, D debit to Amortization Expense of $12,000 and credit to Accumulated Amortization of $12,000