New Restaurant Jamba Jive is a new restaurant that will be opening in one month. The restaurant's general manager is in the process of getting the restaurant ready. These pre-opening activities will involve the following activities and associated costs: a) training and hourly wages for new employees; b) providing meals to new employees; c) consulting / pre-opening support from a corporate team dedicated to helping the new restaurant get up and running; d) costs of uniforms for new employees; e) utility costs incurred in advance of the restaurant opening. Evaluate the accounting for these activities