Tamarisk Inc. purchased a patent for $400,000 which has an estimated useful life of 10 years. Its pattern of use or consumption cannot be reliably determined. Prepare the entry to record the amortization of the patent in its first year of use. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If to entry is required, select "No Entry" for the account titles and enter 0 for the amounts. List debit entry before credit entry.)