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, specify whether it is cuiTent or noncurrent.

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 I. $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 on a patent used in manufacturing n. $ 1 0.000 for purchase of a trademark o. $100 filing fee for copyright-registration application

(Appendix)