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

The Edison Company spent $23,000 during the year for experimental purposes in connection with the development of a new product.

In April, the Marshall Company lost a patent infringement suit and paid the plaintiff $7,500.

In March, the Cleanway Laundromat bought equipment. Cleanway paid $17,000 down and signed a noninterest-bearing note requiring the payment of $23,500 in nine months. The cash price for this equipment was $36,000.

On June 1, the Jamsen Corporation installed a sprinkler system throughout the building at a cost of $39,000.

The Mayer Company, plaintiff, paid $23,000 in legal fees in November, in connection with a successful infringement suit on its patent.

The Johnson Company traded its old machine with an original cost of $12,900 and a book value of $6,300 plus cash of $10,200 for a new one that had a fair value of $13,300. The exchange has commercial substance.

Prepare journal entries to record each of the above transactions. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.)