The purchase price of the patent right is

The net profit and loss from the sale of the patent right is (44,550) yuan.

The annual amortization amount of Answer Analysis = 240,000 ÷ 5 = 48,000 yuan;

Two years and seven months * * * from April 201/kloc-0 to October 20 1 1 October, the amortization amount = 48,000× 2+48,000× 7/6544.

Net profit and loss from the sale of patent right =169000+124000-240000-169000× 5% = 44550 yuan.

It should be 3 1 month.