The following information is relevant for questions 9.9 and 9.10 . The followieg balances exkted in the accounting reconds of Koppe Co, at 31 December 207. Developenent costs capitalised, 1 Jahuary 207 5000 Research and development expenchare for the year 180 162 in peeparing the comparys statement of comprehensive income and statement of finuncial position at 31 December 207 the following further information is relevant. (a) The $180.000 total for development costs as at 1 January 207 relates to two projects: $000 Project 836: completed project 82 (balance being amortised over the period expected to benefit from it. Anount to be amortised in 207,$20,000 ) Project 910 : in progress 18098 (b) The resoarch and development expenditure for the year is made up of: 5000 Rosearch expenditurb 103 Develogment costs on Proiect 910 which continues to satisfy the recuirements in LAS 38 for capitalisation 16259 9.9 What arnount should be charged in the statement of compechenslve income for research and development costs for the year ended 31 December 207 ? \begin{tabular}{ll} A & $123,000 \\ B & $182,000 \\ C & $162,000 \\ D & $103,000 \end{tabular} (2 marks) 43 9.10 What amourt should be doclosed as an intaneble asset in the statrment of financial position for the year ended 31 December 20K ? \begin{tabular}{ll} A & $219,000 \\ B & $180,000 \\ C & $160,000 \\ D & $59,000 \end{tabular} (2 marks) for the nect ten years, after which it wal be valueless, What is the value of the patent in Theta Co's finanelal statements for the year ested 30 November 205 ? \begin{tabular}{ll} A & $25,000 \\ B & $20,000 \\ C & $5,000 \\ D & $15,000 \end{tabular} (2 marks) an intaryside asset in ils ulateroent of financial position. Pf estimates that the quota will have a useful ife of 3 your period. What is the joumal entry roquined to record the ambetisation of the quota in the accounts for the year ended 30 Agril 20x9? A Dr Expanses Cr Accumulated amortisation B. Di Experses Cr Accumulaled anontisation C. Dr intangible assets Cr Accumulated amortication D Dr Accumulated arsortication Or lintaneble assets $15.000 55,000 55,000 $15,000 $15,000 $5,000 $5,000 515,000 (12 marks)