18) A word, phrase, jingle, or symbol that distinguishes or identifies a particular enterprise or product is an example of a a) copyright b) patent c) trademark d) franchise 19) Which of the following statements about goodwill is incorrect? a) Goodwill is the excess of amount paid over the fair value of the net assets acquired b) Goodwill is recorded when there is a transaction that involves the purchase of an entire business c) Goodwill is amortized (written off) over 20 years d) Goodwill must be written down if a company determines the value of goodwill value has been permanently impaired (Son peut por Note: Use the following information to answer questions (20) and (21): Net sales: Net income: $ 800,000 $ 200,000 $1,000,000 Average total assets: 20) Using the above information, which of the following is the correct amount for return on assets? a) 400% b) 80% c) 25% d) 20% 21) Using the above information, which of the following is the correct amount for asset turnover? a) .20 times b) .80 times c) 1.25 times d) 5.00 times