Sheffield Corporation purchases a patent from Oriole Company on January 1,2020 , for $64,000. The patent has a remaining legal life of 16 years. Sheffield feels the patent will be useful for 10 years. Assume that at January 1, 2022, the carrying amount of the patent on Sheffield's books is $51,200. In January, Sheffield spends $32,800 successfully defending a patent suit. Sheffield still feels the patent will be useful until the end of 2029. Prepare the journal entries to record the $32,800 expenditure and 2022 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 tities and enter 0 for the amounts.)