Optima Company produces computer software that Tech Comp, Inc., sells. Optima receives a royalty of 15 percent of sales. Tech Comp pays royalties to Optima Company semiannually—on May 1 for sales made in July through December of the previous year and on November 1 for sales made in January through June of the current year. Royalty expense for Tech Comp and royalty income for Optima Company in the amount of $6,000 were accrued on December 31, 2008. Cash in the amounts of $6,000 and $10,000 was paid and received on May 1 and November 1, 2009, respectively. Software sales during the July to December 2009 period totaled $215,000. 

1. Calculate the amount of royalty expense for Tech Comp and royalty income for Optima during 2009. 

2. Record the adjusting entry in journal form that each company made on December 31, 2009.