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

The Edison Company spent $31,000 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 $11,500.

In March, the Cleanway Laundromat bought equipment. Cleanway paid $25,000 down and signed a noninterest-bearing note requiring the payment of $27,500 in nine months. The cash price for this equipment was $44,000.

On June 1, the Jamsen Corporation installed a sprinkler system throughout the building at a cost of $47,000.

The Mayer Company, plaintiff, paid $31,000 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 $15,700. The old equipment had an original cost of $16,900 and a book value of $8,700 at the time of the trade. Johnson also paid cash of $11,800 as part of the trade. The exchange has commercial substance.

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