On August $1,2021,$ Reliable Software began developing a software program to allow

individuals to customize their investment portfolios. Technological feasibility was established on

January $31,2022,$ and the program was available for release on March $31,2022.$ Development

costs were incurred as follows:

August $1$ through December $31,2021,$$$6,300,000$

January $1$ through January $31,{2022}_{{?}_{?}}1,200,000$

February $1$ through March $31,{2022}_{{?}_{?}}1,600,000$

Reliable expects a useful life of five years for the software and total revenues of

$$8,000,000$ during that time. During $2022,$ revenue of $$2,000,000$ was recognized.

Required:

a$.$Prepare the journal entries to record the development costs in $2021$ and $2022.$

b$.$Calculate the required amortization for $2022.$