For each of the following expenditures or acquisitions. indicate the type of account debited. Classify the accounts as asset other than product cost, product cost (Work-in-Process Inventory), or expense. If the account debited is an asset account, then specify whether it is current 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 3-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.
i \(\$ 2,500\) for salaries of office work force.
j \(\$ 1,000\) for legal fees in acquiring an ore deposit.
k \(\$ 1,200\) for a 1-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 on a patent used in manufacturing.
n \(\$ 10,000\) for purchase of a trademark.
- \(\$ 100\) filing fee for copyright registration application.