Exercise $10-32($Static$)$ Software development costs $[$LO$10-8]$

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 $31,2024$

January $1$ through February $28,2025$

$ $2,200,000$

$800,000$

March $1$ through April $30,2025$

$400,000$

$```$

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

Required:

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

Note: If no entry is required for a transaction$/$event$,$ select $"$No journal entry required" in the first account field.

Answer is not complete.