Indicate which of the following items might be expected to be found on a balance sheet prepared in accordance with Generally Accepted Accounting Principles (the basic framework of accounting):

a. The value of the managerial organization, which had been developed through the years.

b. The cost incurred in organizing the firm.

c. The value of oil, which had been discovered under a corporate parking lot (there are no drilling costs).

d. The value of the goodwill of customers toward the firm (the goodwill had been built up through the years by good service).

e. The excess of the price paid for an enterprise that had been purchased over the value of the tangible assets acquired (consider tangible assets to refer to the value of inventories, plant, and equipment).