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: Athens expects a useful life of five years for the software and total revenues of $6,500,000 during that time. During 2025 , revenue of $1,170,000 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