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.)