Maghielse Company incurred the following expenses: Examining the feasibility of potential new products $45.000 Depreciation on research equipment $110,000 Periodic design improvements of existing product $35,000 Engineering work during first batch of commercial production $20,000 Legal work in connection with patent applications $30,000 The total amount to be expensed as Research and Development is: Select one: a. $45,000 b. $155,000 c. $110,000 d. $175,000 O e. $185,000 In preparing its bank reconciliation for the month of April, Century, Inc. has available the following information Balance per bank statement, 4/30 NSF check returned with 4/30 bank statement Deposits in transit, 4/30 Outstanding checks, 4/30 Bank collection of customer payment $78,925 12,000 10.000 450 25 What is the unadjusted balance per books at April 307 Select one: a. $81,400 b. $80,925 c. $80,950 O d. $80,450 e. $81.350