12. Which of the following items would be recorded as expenses and which would be recorded as assets?

(a) Cost of installing machiner}-

(b) Cost of unsuccessful litigation to protect patent

(c) Extensive repairs as a result of a fire

(d) Cost of grading land

(e) Insurance on machinen." in transit

(0 Interest incurred during construction period

(g) Cost of major unexpected overhaul on machinery'

(h) New safety guards on machinery

(i) Commission on purchase of real estate

(j) Special tax assessment for street improvements

(k) Cost of repainting offices