On September $30,2024,$ Athens Software began developing a software program to shield personal computers from malware and spyware. Technological feasibility was established on February $28,2025,$ and the program was available for release on April $30,2025.$ Development costs were incurred as follows:

September $30$ through December $31,2024$ $ $2,200,000$

January $1$ through February $28,2025800,000$

March $1$ through April $30,2025300,000$

Athens expects a useful life of four years for the software and total revenues of $$5,000,000$ during that time. During $2025,$ revenue of $$1,000,000$ was recognized.

Required:

Prepare a journal entry to record the development costs in each year of $2024$ and $2025.$

Calculate the required amortization for $2025.$