6. The statement of cash flows is not able to answer which of the following questions.

a.

What was the change in the cash balance during the period?

b.

What was the cash used for during the period?

c.

Where did the cash come from during the period?

d.

Were all the cash expenditures of benefit to the company during the period?

When a company develops a trademark the costs directly related to securing it should generally be capitalized. Which of the following costs associated with a trademark would not be allowed to be capitalized?

a.

Research and development fees.

b.

Consulting fees.

c.

Design costs.

d.

Attorney fees.