In 2020, a company began developing a new software to be sold to customers. The project was completed on December 31, 2020 at a cost of $85,000. Of this amount, $25,000 was spent before technological feasibility was established. The expected useful life of the new product is five years. Total expected revenue from the product is $1,000,000. During 2021, revenue of $150,000 was recognized. How much is the adjusting entry to amortize software development costs at the end of 2021?