the sole trader form of business organisation:

A.combines business records with personal records of the owner.

B.must have at least two owners.

C.results in the owner having personal liability for the business.

D.is a separate legal entity.

If a company incurs legal costs in successfully defending its patent, these costs are recorded by debiting:

A legal expense

B an intangible loss account

C the patent account

D a revenue expenditure account