A company was developing a software program. Technological feasibility was obtained on 3/31/2022 and the program was available for release on 5/31/2022. Development costs paid in cash were as follows: 5,670,000 1,080,000 1,440,000 5 8/1 - 12/31/2021 1/1 - 3/31/2022 4/1 - 5/31/2022 Useful life (in years) Expected total revenues 2022 Revenues 7,200,000 1,000,000 Prepare the journal entry for development costs in 2021: $ DR $ CR Calculate the required amortization for 2022: Percentage of revenue method: $ Straight-line method: $ Final amortization amount: $