In 2021, Space Technology Company modified its model z2 satelite to incorporate a new communication device. The company made the following expenditures The equipment will be used on this and other research projects. Depreciation on the equipment for 2021 is $19,000. During your year-end review of the accounts related to intangibles, you discover that the company has capitalized all of the above as costs of the patent Management contends that the device simply represents an improvement of the existing cormmunication system of the satelite and, therefore, should be capitalized. Required: Prepare correcting entries that reflect the appropilate treatment of the expenditures. (If no entry is required for a transaction/event, select "No journol entry required" in the first account field.) Journal entry worksheet 3 Record the correcting entry for R\&. D costs. Note: Enter debits before credits. Journal entry worksheet Record the correcting entry for the equipment, if any. Note: Enter debits before credits. Journal entry worksheet Record the correcting entry to record depreciation on equipment used in R\&D projects. Note: Enter debits before credits