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25 On September 30, 2021, Athens Software began developing a software program to shield personal computers from malware and spyware. Technological feasibility was established on February 28, 2022, and the program was available for release on April 30, 2022 Development costs were incurred as follows: September 30 through December 31, 2021 January 1 through February 25, 2022 March 1 through April 30, 2022 ints $2,200,000 300,000 300,000 B00K Athens expects a useful life of four years for the software and total revenues of $5.000.000 during that time. During 2022 revenue of $1,000,000 was recognized Required: 1. Prepare a journal entry to record the development costs in each year of 2021 and 2022 2. Calculate the required amortization for 2022 Complete this question by entering your answers in the tabs below. Required 1 Required Prepare a journal entry to record the development costs in each year of 2021 and 2022. (If no entry is required for a transaction/event, select "No journal entry required in the first account field) View transaction list Journal entry worksheet eBook Prepare a journal entry to record the development costs in 2021. All costs were paid with cash, Note: Enter debits before credits Event Credit 1 General Journal Research and development expense Cash Debit 2,200,000 2,200,000 Record entry Clear entry View general Journal Journal entry worksheet DOK Prepare a journal entry to record the development costs in 2022. All costs were paid with cash Note: Enter debits before credits Event Credit 2 General Journal Research and development expense Software development costs Cash Debit 800,000 300,000 1,100,000 Record entry Clear entry View general Journal Required: 1. Prepare a journal entry to record the development costs in each year of 2021 and 2022. 2. Calculate the required amortization for 2022. Book Complete this question by entering your answers in the tabs below. Required: Required 2 Calculate the required amortization for 2022 Amortization for 2022 40.000