I need answer for exercise BE 12-2 but I provided information of BE 12-1 as required.

DE BE12-1 Celine Dion Corporation purchases a patent from Salmon Company on January 1, 2014, for $54,000. The patent has a remaining legal life of 16 years. Celine Dion feels the patent will be useful for 10 years. Prepare Celine Dion's journal entries to record the purchase of the patent and 2014 amortization 2 BE12-2 Use the information provided in BE12-1. Assume that at January 1, 2016, the carrying amount of the patent on Celine Dion's books is $43,200. In January, Celine Dion spends $24,000 successfully defending a patent suit. Celine Dion still feels the patent will be useful until the end of 2023. Prepare the journal en- tries to record the $24,000 expenditure and 2016 amortization