On September 30, 2018, Athens Software began developing a software program to shield personal computers from malware and spyware. Technological feasibility was established on February 28, 2019, and the program was available for release on April 30, 2019. Development costs were incurred as follows: September 30 through December 31, 2018 January 1 through February 28, 2019 March 1 through April 30, 2019 $2,230,000 830,000 430,000 Athens expects a useful life of five years for the software and total revenues of $5,000,000 during that time. During 2019, revenue of $900,000 was recognized. Required: 1. Prepare the journal entries to record the development costs in 2018 and 2019. 2. Calculate the required amortization for 2019. Complete this question by entering your answers in the tabs below. Required 1 Required 2 Prepare the journal entries to record the development costs in 2018 and 2019. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.) View transaction list