20. Which of the following research and development related costs should be capitalized and amortized over current and future periods? (1 Point) O Research findings purchased from another company to aid a particular research project currently in process Administrative salaries allocated to research and development O Labor and material costs incurred in building a prototype model Cost of testing equipment that will also be used in another separate research and development project scheduled to begin next year, 21.A change in accounting policy from the revaluation model to the cost model requires a retrospective adjustment to the:* (1 Point) revenue in the profit and loss statement opening balance of retained earnings expenses in the profit and loss statement other comprehensive income