For each of the following expenditures, indicate the type of account (asset or expense) in which the expenditure should be recorded. a. $4,400 for repairing damage that resulted from the careless unloading of a new machine. b. $26,700 cost of designing and registering a trademark. C. $16,000 in legal fees incurred to perform a title search for the acquisition of land. d. $5,800 cost of patching a leak in the roof of a building. e. $332,000 cost of salaries paid to the research and development staff