In 2021, Starsearch Corporation began work on three research and development projects. One of the projects was completed and commercial production of the developed product began in December. The company's fiscal year-end is December 31. All of the following 2021 expenditures were included in the R&D expense account:

Salaries and wages for:
Lab research	$	380,000
Design and construction of preproduction prototype		240,000
Quality control during commercial production		28,000
Materials and supplies consumed for:
Lab research		68,000
Construction of preproduction prototype		38,000
Purchase of equipment		680,000
Patent filing and legal fees for completed project		48,000
Payments to others for research		160,000
Total	$	1,642,000

$240,000 of equipment was purchased solely for use in one of the projects. After the project is completed, the equipment will be abandoned. The remaining $440,000 in equipment will be used on future R&D projects. The useful life of equipment is five years. Assume that all of the equipment was acquired at the beginning of the year.

Record entry to capitalize the cost of equipment to be used on future projects incorrectly charged to R&D expense.

Record depreciation on equipment used in R&D projects.

Record entry to capitalize filing and legal fees for patent incorrectly charged to R&D expense.

Record the entry to reclassify the expenditures made for quality control during commercial production assuming the costs would be treated as manufacturing overhead.