Presented below is selected information related to Martin Burke Inc. at year-end. All these accounts have debit balances. (a1) Identify which items should be classified as an intangible asset. Reported as 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