Sarasota Corporation incurred the following costs in 2017. $180,000 114,000 Cost of laboratory research aimed at discovery of new knowledge Cost of testing in search for product alternatives Cost of engineering activity required to advance the design of a product to the manufacturing stage 242,000 $536,000 Prepare the necessary 2017 journal entry or entries for Sarasota. (Credit account titles are autom the account titles and enter o for the amounts.) 1 Account Titles and Explanation Debit Credit