Consider each of the items below. Place the proper letter in the blank space provided to indicate the nature of the account to be debited when recording each transaction using the preferred accounting treatment. a. b. c. d. Intangible asset Research and development expense Operating expense Not recorded at all ||||| 1. 2 3. 4. 5. Cost of developing a new product that will be patented. Cost of purchasing a trademark. Cost of internally generated goodwill. Legal costs incurred in the successful defense of an internally generated copyright. Legal costs incurred in start-up of new organization