true or false only from. 6-10 pls

5. Failure to capitalize qualified interests related 6. United Talents Corporation spends $6,500,000 in research and development to develop a in higher assets and higher income. new eco-friendly battery, and $2,000 in legal fees to obtain the patent for the new batter On its balance sheet, the patent should be reported at $6,502,000. 7. The amount of goodwill to record in a business acquisition is the excess of the fair valu of the identifiable net assets acquired over the consideration given. 8. The write-off of an account receivable reduces both gross receivables and the allowan thus having no effect on net income or financial position. 9. Credit and debit card receivables should never be included in cash equivalents. 10. Disclosure notes should describe any material restrictions of cash and indicate the amounts and line items in which restricted cash appears in the balance sheet. 5. Failure to capitalize qualified interests related 6. United Talents Corporation spends $6,500,000 in research and development to develop a in higher assets and higher income. new eco-friendly battery, and $2,000 in legal fees to obtain the patent for the new batter On its balance sheet, the patent should be reported at $6,502,000. 7. The amount of goodwill to record in a business acquisition is the excess of the fair valu of the identifiable net assets acquired over the consideration given. 8. The write-off of an account receivable reduces both gross receivables and the allowan thus having no effect on net income or financial position. 9. Credit and debit card receivables should never be included in cash equivalents. 10. Disclosure notes should describe any material restrictions of cash and indicate the amounts and line items in which restricted cash appears in the balance sheet