Consider each of the transactions below. All of the expenditures were made in cash.

During $2020,$ PC Software Inc. developed a new personal computer database management software package. Total expenditures on the project were $$200,000,$ of which $30\%$ occurred after the technological feasibility of the product had been established.

Xon Corporation paid $$17,000$ in $2020$ for continuing, frequent, and low$-$cost repairs to an existing building.

In March, the Cleanway Laundromat bought equipment. Cleanway paid $$4,000$ down and signed a noninterest$-$bearing note requiring the payment of $$30,000$ in nine months. The cash price for this equipment was $$33,000.$

Required: Prepare all necessary journal entries to record each of the above transactions.