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 the plaintiff $5,500.

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 machine with an original cost of $10,900 and a book value of $5,100 plus cash of $9,400 for a new one that had a fair value of $12,100. The exchange has commercial substance.

Required: 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.)