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 $ 2,200,000 January 1 through February 28, 2025 800,000 March 1 through April 30, 2025 300,000 Athens expects a useful life of four years for the software and total revenues of $5,000,000 during that time. During 2025, the revenue of $1,000,000 was recognized. Required:

Prepare a journal entry to record the development costs in each year of 2024 and 2025.

Calculate the required amortization for 2025.