[The following information applies to the questions displayed below.) On January 1, 2021. Weaver Corporation purchased a patent for $261,000. The remaining legal life is 20 years, but the company estimates the patent will be useful for only six more years. In January 2023, the company incurred legal fees of $81.000 in successfully defending a patent infringement suit. The successful defense did not change the company's estimate of useful life. Weaver Corporation's year-end is December 31. 2. What is the balance in the Patent account at the end of 2023? Balance in the Patents account