In 2024, 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 2024 expenditures were included in the R&D expense account:

Salaries and wages for:
Lab research	$ 440,000
Design and construction of preproduction prototype	300,000
Quality control during commercial production	34,000
Materials and supplies consumed for:
Lab research	74,000
Construction of preproduction prototype	44,000
Purchase of equipment	740,000
Patent filing and legal fees for completed project	54,000
Payments to others for research	190,000
Total	$ 1,876,000

A total of $270,000 of equipment was purchased solely for use in one of the projects. After the project is completed, the equipment will be abandoned. The remaining $470,000 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.

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.