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

1. The Edison Company spent $19,000 during the year for experimental purposes in connection with the development of a new product.
2. In April, the Marshall Company lost a patent infringement suit and paid $5,500 in legal fees to the plaintiff.
3. In March, the Cleanway Laundromat bought equipment. Cleanway paid $13,000 down and signed a noninterest-bearing note requiring the payment of $21,500 in nine months. The cash price for this equipment was $32,000.
4. On June 1, the Jamsen Corporation installed a sprinkler system throughout the building at a cost of $35,000.
5. The Mayer Company, plaintiff, paid $19,000 in legal fees in November, in connection with a successful infringement suit on its patent.
6. The Johnson Company traded its old equipment for new equipment. The new equipment has a fair value of $12,100. The old equipment had an original cost of $10,900 and a book value of $5,100 at the time of the trade. Johnson also paid cash of $9,400 as part of the trade. The exchange has commercial substance.

Required:

Prepare journal entries to record each of the above transactions.