Consider each of the transactions below. All of the expenditures were made in cash. a. The Edison Company spent $12,000 during the year for experimental purposes in connection with the development of a new product.
b. In April, the Marshall Company lost a patent infringement suit and paid the plaintiff $7,500.
c. In March, the Cleanway Laundromat bought equipment. Cleanway paid $6,000 down and signed a noninterest-bearing note requiring the payment of $18,000 in nine months. The cash price for this equipment was $23,000.
d. On June 1, the Jamsen Corporation installed a sprinkler system throughout the building at a cost of $28,000.
e. The Mayer Company, plaintiff, paid $12,000 in legal fees in November, in connection with a successful infringement suit on its patent.
f. The Johnson Company traded its old equipment for new equipment. The new equipment has a fair value of $10,000. The old equipment had an original cost of $7,400 and a book value of $3,000 at the time of the trade. Johnson also paid cash of $8,000 as part of the trade. The exchange has commercial substance

Required:
Prepare journal entries to record each of the above transactions.