4-16. Use the codification to identify accounting authority governing each of the following: The accounting for... a. prepaid advertising b. reclassification of short-term debt to long-term debt c. accelerated depreciation d. the range of an estimated loss contingency e. a reporting period f. factoring of trade receivables with recourse 4-19. Use the codification to find which expenditures qualify as a research and development cost (be sure to cite where you found the answer within Codifiation) a. The salaries of the research staff designing new products. b. The commissions paid to sales staff marketing new products.