please complete the journal entries with the red boxes. thumbs up for correct answer guranteed

Grouper, Inc., a private company that applies ASPE, incurred $15,200 in materials and $12,800 in direct labour costs between January and March 2020 to develop a new product. In May 2020, the criteria required to capitalize development costs were met. A further $45.200 was spent for materials, $15,700 for direct labour costs, $1,600 for borrowing costs, and $73,200 for directly related legal fees Prepare the appropriate journal entries. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No entry for the account titles and enter for the amounts.) Account Titles and Explanation Debit Credit Research and Development Expense 163700 Cash 163700 (Grouper chooses to expense all costs.) Intangible Assets 135700 Research and Development Expense 2000 163700 (Grouper chooses to capitalize all costs.) Prepare the journal entry if Grouper were a public company following IFRS. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No entry" for the account titles and enter o for the amounts.) Account Titles and Explanation Debit Credit IN