Presented below is selected information related to Martin Burke Inc. at year-end. All these accounts have debit balances.

(a2)For those items not classified as an intangible asset, indicate where they would be reported in the financial statements.

Cable television franchises

Music copyrights

Research and development costs

Goodwill

Cash

Discount on notes payable

Accounts receivable

Property, plant, and equipment

Internet domain name

Film contract rights

Customer lists

Prepaid expenses

Covenants not to compete

Brand names

Notes receivable

Investments in affiliated companies

Organization costs

Land