The following cost were incurred by Karen Company in the development of its website:

Undertaking feasibility studies Php 80,000

Training employees to operate the website 24,000

Evaluating alternative products and suppliers 60,000

Purchasing or developing hardware 64,000

Obtaining a domain name 32,000

Installing developed applications on the web server 80,000

Stress testing 12,000

Designing the appearance of web page 160,000

Creating, purchasing, preparing and uploading of information 60,000

Updating graphics and revisiting its content 32,000

Adding new functions, features and content 12,000

Reviewing security access 36,000

Required: Based on the above, answer the following:

1. The website is developed solely or primarily for promoting and advertising an entitys own products and services

2. The website arises from development and is for internal or external access and shall be used for placing order and the expenditures can be directly attributed to preparing the website to operate in the manner intended by management?