6. During 2016, Quartz, Inc. developed a new financial accounting software package for sale. The company spent $15,000,000 on the system, 30% of which was incurred prior to technological feasibility being established. The package was put on sale January 1, 2017, and the company estimates that over the five-year life of the package it will generate $100 million in sales. During 2017 , sales amounted to $30 million. Required: a. Prepare the journal entry to record the development costs incurred in 2016. b. Compute the amortization expense of the capitalized software costs for 2017