5. Software Amortization. Early in 2018, the Bui Company began developing a new software package to be marketed. The project was completed in December 2018 at a cost of S3.4 million. Of this amount, S1.4 million was spent before technological feasibility was established. Bui expects a useful life of 5 years for the new product with total revenues of $5 million. During 2019, revenue of S2 million was recognized.*' a. Prepare a journal entry to record the 2018 development costs+* b. Calculate the required amortization for 2019*