For each of the following expenditures, indicate the type of account (asset or expense) in which the expenditure should be recorded.

A.	$800 for reparing damage that resulted from the careless unloading of a machine.	$____________
B.	$7,200 cost of designing and regestering a trademark.	$____________
C.	$3,700 in legal fees incurred to perform a title serch for the aquistion of land.	$___________
D.	$1,200 cost of patching a leak in the roof of the building.	$______________
E.	$95,000 cost of salaries parid to the research and development staff.	$______________