Cozy Inc. incurred and paid the following costs during the year ended December $31,2021$:

Laboratory research aimed at discovery of new knowledge

$$200,000$

Costs of testing prototype and design modifications $($economic viability not achieved$)$

$45,000$

Quality control during commercial production, including routine testing of products

$270,000$

Construction of research facilities having an estimated useful life of

$6$ years but no alternative future use

$360,000$

The journal entry for the total amount to be classified and expensed as research and development in $2021$ is: