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	$	320,000
Design and construction of preproduction prototype		180,000
Quality control during commercial production		22,000
Materials and supplies consumed for:
Lab research		62,000
Construction of preproduction prototype		32,000
Purchase of equipment		620,000
Patent filing and legal fees for completed project		42,000
Payments to others for research		130,000
Total	$	1,408,000

$210,000 of equipment was purchased solely for use in one of the projects. After the project is completed, the equipment will be abandoned. The remaining $410,000 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. Required: Prepare journal entries, reclassifying amounts in R&D expense, to reflect the appropriate treatment of the expenditures. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.)

Journal Entry Worksheet:

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

2. Record depreciation on equipment used in R&D projects

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

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