(a) A patent that was acquired for $820,000 at the beginning of the current year expires in 15 years and is expected to have value for 6 years. Present the adjusting entry to amortize the patent for the current year. (b) Mineral rights on an ore deposit estimated at 8,000,000 tons of ore were acquired for $5,600,000. Present the adjusting entry to record depletion for the current year, during which 350,000 tons of ore were removed.