Start-Up Costs

Kling Company was organized in late 2016 and began operations on January 2, 2017. Prior to the start of operations, it incurred the following costs:

Costs of hiring new employees	$3,000
Attorney's fees in connection with the organization of the company	12,000
Improvements to leased offices prior to occupancy (10-year lease )	6,000
Costs of pre-opening advertising	5,000

Required:

1. What amount should the company expense in 2016? $

What amount should the company expense in 2017? $