Riverbed Corporation purchases a patent from Cullumber Company on January 1,2025 , for $47,000. The patent has a remaining legal life of 16 years. Riverbed estimates the patent will have a useful life of 10 years, based on expected product innovations in the market. Assume that at January 1,2027, the carrying amount of the patent on Riverbed's books is $37,600. In January, Riverbed spends $38,400 successfully defending a patent suit. Riverbed still feels the patent will be useful until the end of 2034 . Prepare the journal entries to record the $38,400 expenditure and 2027 amortization. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. List all debit entries before credit entries.)