Culver Corporation incurred the following costs in 2025. Cost of laboratory research aimed at discovery of new knowledge Cost of testing in search for product alternatives $170,000 98,000 Cost of engineering activity required to advance the design of a product to the manufacturing stage 216,000 $484,000 Prepare the necessary 2025 journal entry for Culver. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter O for the amounts. List debit entry before credit entry.)