In January, $2020,$ Harmony Inc. has the following expenditures related to manufacturing a new generation of widgets. Match each expenditure to the appropriate accounting treatment on the right.

Takes possession of a widgetmanufacturing machine. The vendor sends

A$.$ Capitalize to a different asset account. an invoice for $$550,000.$

B$.$ Expense,

Pays sales tax of $$33,000$ on the machine

C$.$ Capitalize to the Machine account: to the government.

D$.$ No accounting entry is necessary.

Pays employees $$95,000$ for research and development to finalize the widget design.

Receives an invoice for $$4,250$ from the company that shipped the machine.

Pays employees $$16,500$ to install, customize, and test the widgetmanufacturing machine,

Pays $$3,000$ for a one$-$year warranty $($insurance$)$ plan for the machine, with coverage beginning when the machine is placed into service on February $1.$