Sandhill Corporation purchases a patent from Wildhorse Company on January 1, 2020, for $ 82,320. The patent has a remaining legal of 16 years. Sandhill feels the patent will be useful for 10 years. Assume that at January 1, 2022, the carrying amount of the patent on Sandhill's books is $ 65,856. In January, Sandhill spends $ 19,600 successfully defending a patent suit. Sandhill still feels the patent will be useful until the end of 2029. Prepare Sandhill's journal entries to record the amortization for 2020 and 2022. (Credit account titles are automatically indented when the amount is entered. Do not indent manually.) Date Account Titles and Explanation Debit Credit 2020 2022