BE12-1 Celine Dion Corporation purchases a patent from Salmon Company on January 1, 2010, 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 2010 amortization. a)Account/Description Patents Debit? Cash Credit? (To record purchase of patent.) b)Account/Description? Patent amortization Expense Debit? Patents Credit? (To record amortization.)