Jumana Company incurred the following costs during the year ended 28 February 2020:

(A)- $34,000 on salaries for market research staff sent out to canvass teachers' opinions on a potential new smart board.

(B)-$80,000 to purchase a machine to manufacture components for the new board. It has an estimated useful life of 12 years.

(C)-$25,000 on materials to manufacture a prototype and $50,000 on salaries relating to its design and manufacture.

The new Board is expected to go on sale in 2021.

Required:

1- How should each of the above items be shown in the financial statements for the year ended 28 February 2020