During 2023 , Sunland Enterprises Ltd., a private entity, incurred $4.5 million in costs to develop a new software product called Dover. Of this amount, $1.8 million was spent before the company determined that the product was technologically and financially feasible. Dover was completed by December 31,2023, and will be marketed to third parties. Sunland expects a useful life of 6 years for this product, with total revenues of $12 million. During 2024, Sunland realized revenues of $2.1 million from sales of Dover. Assuming Sunland reports under ASPE, prepare the journal entries that are required in 2023 to record the above. (Credit account titles are automatically indented when the amount is entered, Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. List all debit entries before credit entries.)