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Accounting for Software Development Costs During Vear 1, PC Software inc. developed a new personal computer database management software package, Total expenditures on the project were 56,000,000, of which 40\% occurred after the technological feasibility of the product had been established. The product was completed and offered for sale on January 1 of Year 2 . During Year 2 , revenues from sales of the product totaled $9,600,000. The product is expected to be successtully marketable for five years, and the total revenues over the life of the product are estimated to be $40,000,000. Required a. Prepare the journal entry to account for the development of this product in Year 1. b. Prepare the journal entry to record the amortization of capitalized computer software development costs in Year Z. c. What disclosures are required in Year 2 financial statements regarding computer software costs? d. Suppose this product were developed for internal use. How would the answers to (a). (b) and (c) change? c. At December 31, Year 2, the unamortized software intangible asset totats 1 This is equal to 1 originally capitalized less amortization in Year 2 of 5 The amount charged to expense as amortization of software intangible asset in year 2 was 3 The estimated not realizable value of computer software is greater than the remaining unamortized software intangible asset