Record patent transactions, BE9-12 Surkis Corporation purchased a patent for $180,000 cash on April 2, 2018. Its legal life is 20 years and its show statement estimated useful life is 5 years. The company's year end is December 31 and it prepares adjusting entries annually. presentation (a) Prepare the journal entry to record the (1) purchase of the patent on April 2, 2018, and (2) amortization for the first (LO 4,5) year ended December 31, 2018. (b) Show how the patent would be reported on the statement of financial position at December 31