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

The Edison Company spent $18,000 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 $5,000 in legal fees to the plaintiff.

In March, the Cleanway Laundromat bought equipment. Cleanway paid $12,000 down and signed a noninterest-bearing note requiring the payment of $21,000 in nine months. The cash price for this equipment was $29,000.

On June 1, the Jamsen Corporation installed a sprinkler system throughout the building at a cost of $34,000.

The Mayer Company, plaintiff, paid $18,000 in legal fees in November, in connection with a successful infringement suit on its patent.

The Johnson Company traded its old equipment for new equipment. The new equipment has a fair value of $11,800. The old equipment had an original cost of $10,400 and a book value of $4,800 at the time of the trade. Johnson also paid cash of $9,200 as part of the trade. The exchange has commercial substance.

Required:

Prepare journal entries to record each of the above transactions.