Dragon Co. was founded on June 1, 2018 and began operations January 1, 2019. The following costs were incurred prior to the start of operations:



$5,000CPA fee to form partnership
$440 State partnership filing fee
$20,000 Office Renovations
$12,000Marketing materials sent to known theme-park customers
$60,000Purchase of company vehicles
$30,000 Cost to purchase Dragon Co. trademark
$14,000 R&D costs in developing proprietary design for new theme park
$3,000 Legal fees defending a patent in court. The legal efforts were unsuccessful.  


Instructions

Please highlight which transactions Dragon Co. would expense in 2018?