I want full explanation- full calculation

especially for requirement2 as I did not understand why it is 200000?

Score: 0.8 of 1 pt 3 of 5 Test Score: 92.05% 4.6 W E9-25 (similar to) Marcia Printers (MP) manufactures printers. Assume that MP recently paid $800.000 for a patent on a new laser printer. Although it gives legal protection for 20 years, the patent is expected to provide a competitive advantage for only ten years. Read the requirements (a) Record the purchase of the patent. Date Accounts and Explanation Credit Debit 800,000 Patent Cash 800,000 To record purchase of patent. (b) Record the amortization for the first full year. Date Accounts and Explanation Amortization Expense-Patent Patent Credit Debit 80.000 80,000 To record amortization of patent. Requirement 2. After using the patent for five years, MP learns at an industry trade show that another company is designing a more efficient printer. On the basis of this new information, MP decides, starting with Year 6, to amortize the remaining cost of the patent over two remaining years, giving the pat a total useful life of seven years. Record amortization for Year 6. (Record debits first, then credits. Select the explanation on the last line of the journal entry table.) Date Credit Accounts and Explanation Amortization ExpensePatent Patent Debit 200.000 200,000 To record amortization of patent