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.

- A. B. C. D.	Takes possession of a widget-manufacturing machine. The vendor sends an invoice for $550,000.
- A. B. C. D.	Pays sales tax of $33,000 on the machine to the government.
- A. B. C. D.	Pays employees $95,000 for research and development to finalize the widget design.
- A. B. C. D.	Receives an invoice for $4,250 from the company that shipped the machine.
- A. B. C. D.	Pays employees $16,500 to install, customize, and test the widget-manufacturing machine.
- A. B. C. D.	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.