In 2012, Sam's Salads had the following expenditures related to developing its trademark. General advertising costs Advertising specifically focused on trademark development Legal fees to register trademark Registration and design fees for the trademark Legal fees for successful defense of the new trademark $ 380,000 114,000 57,300 33,400 38,000 Total s 622,700 During your year-end review of the accounts related to intangibles, you discover that the company ha capitalized all the above as costs of the trademark. Management contends that all of the costs increase the value of the trademark; therefore, all the costs should be capitalized. a. Which of the above costs should Sam's capitalize to the Trademark account in the balance sheet? (Omit the "$t sign in your response.) Total costs capitalize ch of the above costs should Sam's report as xpesein i statemen? omit he s-wig b.Which of the above costs should Sam's report as expense in the income statement? (Omit the "s" sign in your response) ts expens