On September 30, 2016, Athens Software began developing a software program to shield personal computers from malware and spyware. Technological feasibility was established on February 28, 2017, and the program was available for release on April 30, 2017. Development costs were incurred as follows:

September 30 through December 31, 2016 $ 2,200,000
January 1 through February 28, 2017 800,000
March 1 through April 30, 2017 400,000
Athens expects a useful life of four years for the software and total revenues of $5,000,000 during that time. During 2017, revenue of $1,000,000 was recognized.

Required:
1.
Prepare the journal entries to record the development costs in 2016 and 2017. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.)

2.
Calculate the required amortization for 2017. (Enter your answer in whole dollars.)

Check the explanation

Explanation:

1. Record the journals as shone, below:

Date       Accounts title & explanation             Debit (S)             Credit(S) 2016     Research and development expense    2,200,000                                 `                               Cash                                             2,200,000  

                 (To record the expense incurred

                    on research and development)

2017   Research and development expense    800,000  `             `                            Software and development costs      400.000

                                           Cash                                              1,200,000

                         (To record the sc&ware

                         development costs incanted)

kindly check the answer to the second question in the attached image below

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(b) management: leadership