IT AS is a small company (in the "small business" category, cf. Section 1-6 of the Accounting Act) which operates with the development of software and the sale of IT services. In 2023, the company used its own employees for development work and also used resources for skills development for the employees. Under The following is a list of some of the expenses related to the remuneration of the employees:
Development work NOK 150,000
Skills development NOK 50,000
Total NOK 200,000

a) Discuss how the listed expenses for own employees can affect the result before tax and the balance in IT AS's annual accounts for 2023. Show any calculations you
do and justify your answer. 

b) How will profit before tax in 2023 for IT AS be affected, based on the information given about goodwill in the section above, and what will be entered in the balance sheet value of goodwill be as of 31 December 2023? Show your calculations and give reasons your answer.
 

c) What will be the accounting value of the trade receivables of IT AS as of 31 December 2023, and what should be expensed as a loss on receivables in profit before tax for 2023? Also show how any adjustment to the balance sheet value of trade receivables per 31 December 2023 must be entered in the books (debit/credit), so that IT AS can post in match your recommendation.