Vaughn Products Ltd. purchased a patent on January 1, 2017, for $855,000. At the time of the purchase, the patent had a remaining legal life of 15 years. In January, 2020, Vaughn spent $100,000 successfully defending the patent in court. One of the other results of the court case was the discovery that the patent would only have a remaining useful life of 7 years. Vaughn's year-end was December 31. Prepare the entries on the books of Vaughn Ltd. to record (a) the purchase of the patent, (b) amortization for the first year (2017), (c) the defense of the patent, and (d) amortization for 2020. (If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. Credit account titles are automatically indented when amount is entered. Do not indent manually. Round answers to 0 decimal places, e.g. 5,275.)

No.	Account Titles and Explanation	Debit	Credit
(a)
	(To record the purchase of the patent.)
(b)
	(To record 2017 amortization.)
(c)
	(To record the legal defense of the patent.)
(d)
	(To record 2020 amortization.)