Sage Hill Limited purchased a patent for $81,600 on June 1, 2019. Sage Hill has a calendar fiscal year end. Straight-line amortization is used for the patent, based on a five-year useful life, although the remaining legal life was 10 years. On May 31, 2021, Sage Hill paid $33,600 in legal fees to successfully defend this patent in court and now wants to revise the estimate of the patent's remaining useful life to 8 years, which is the same as its remaining legal life. Record the purchase of the patent on June 1, 2019. (Credit account titles are automatically indented when the 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.) Date Account Titles and Explanation June 1, 2019 Date Account Titles and Explanation Dec. 31, 2019 Record amortization expense for the fiscal years 2019 and 2020. (Credit account titles are automatically indented when the 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.) Dec. 31, 2020 Date Account Titles and Explanation May 31, 2021 Debit Date Account Titles and Explanation May 31, 2021 Debit Record the payment of the legal fees on May 31, 2021. (Credit account titles are automatically indented when the 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.) Date Account Titles and Explanation Dec. 31, 2021 Debit Credit Record any necessary amortization prior to the change in the useful life of the patent. (Credit account titles are automatically indented when the 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.) Debit Credit Debit Credit Record the amortization expense for the remainder of the 2021 fiscal year. (Credit account titles are automatically indented when the 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.) $ Credit Credit What was the total amount of the amortization expense appearing on the income statement for fiscal year 2021? Total amount of the amortization expense What is the carrying amount of the patent on the balance sheet at December 31, 2021? Carrying amount on the balance sheet at December 31, 2021