Swifty Cоrpоrаtiоn purchаses а patent from Wildhorse Company on January 1, 2025, for $60,000. The patent has a remaining legal life of 16 years. Swifty estimates that the patent will have a useful life of 10 years, based on expected product innovations in the market. Assume that on January 1, 2027, the carrying amount of the patent on Swifty’s books is $48,000. During January 2027, Swifty spends $32,000 successfully defending the patent in a lawsuit. Swifty still expects the patent to remain useful through December 31, 2034. Which journal entries should Swifty record for the successful defense expenditure and 2027 amortization?