Johnson Tech, Inc. spent cash totaling $900,000 in the 2021 fiscal year on research and development activities. Under current generally accepted accounting principals, how will this affect Johnson Tech's 2021 financial statements? a) Cash goes down and retained earnings goes down. b) Cash goes down and goodwill goes up. c) Cash goes down and a R&D assets goes up. d) Cash goes down and a liability account goes down. e) None of these answers is correct