Prepare the journal entry to record the $(1)$ purchase of the patent on April $2,2024,$ and $(2)$ amortization for the first year ended December $31,2024.($List all debit entries before credit entries. Credit account titles are automatically indented when the 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.$)$

No$.$ Date Account Titles and Explanation

Debit

Credit

$(1)$ Apr.

$2$

$(2)$ Dec.