Classifying expenditure as asset or expense. For each of the following expenditures or acquisitions, indicate the type of account debited. Classify the account as asset other than product cost, product cost (Work-in-Process Inventory), or expense. If the account debited is an asset account, give an account title and description.

a. $\$ 150$ for repairs of office machines

b. $\$ 1,500$ for emergency repairs to an office machine

c. $\$ 250$ for maintenance of delivery trucks

d. $\$ 5,000$ for a machine acquired in return for a three-year note

e. $\$ 4,200$ for research and development staff salaries

f. $\$ 3,100$ for newspaper ads g. $\$ 6,400$ for wages of factory workers engaged in production h. $\$ 3,500$ for wages of factory workers engaged in installing equipment the firm has purchased i. $\$ 2,500$ for salaries of the office work force j. $\$ 1,000$ for legal fees incurred in acquiring an ore deposit k. $\$ 1,200$ for a one-year insurance policy beginning next month 1. $\$ 1,800$ for U.S. Treasury notes, to be sold to pay the next installment due on income taxes m. $\$ 4,000$ for royalty payment for the right to use a patent used in manufacturing n. $\$ 10,000$ for purchase of a trademark o. $\$ 100$ filing fee for copyright-registration application p. $\$ 1,850$ to purchase computer software used in record keeping q. $\$ 8,600$ to purchase from its creator initial research on a possible drug to treat hypertension