3. Which items would be classified as intangible assets? * A) Unearned revenue, patents, copyrights. B) Goodwill, trademarks, franchises. C) Land, goodwill, copyrights. D) Deferred taxes, prepaid expenses, patents. 4. What item is probably the least useful when analyzing financial statements? * A) Management discussion and analysis. OB) Public relations materials. C) The statement of cash flows. OD) The notes to the financial statements