In $2026,$ the company successfully defends the patent in extended litigation at a cost of $$44,000,$ thereby extending the patent life to December $31,2033.$ What is the proper way to account for this cost? Also, record patent amortization $($full year$)$ in $2026.($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 titles and enter $0$ for the amounts. List all debit entries before credit entries.$)$