Remington Corporation purchases a patent from Durler Company on January 1, 2017, for $84,000. The patent has a remaining legal of 16 years. Remington feels the patent will be useful for 10 years. Assume that at January 1, 2019, the carrying amount of the patent on Remington's books is $67,200. In January, Remington spends $20,000 successfully defending a patent suit. Remington still feels the patent will be useful until the end of 2026.

How do I prepare the journal entries to record the amortizations for years 2017 and 2019?