Presented below is selected account information related to Martin Burke Inc. as of December 21, 2008. All these accounts have debit balances.

Cable television franchises ... Film contract rights

Music copyrights ....... Customer lists

Research and development costs . Prepaid expenses

Goodwill ........... Covenants not to compete

Cash ............ Brand names

Discount on notes payable .... Notes receivable (due in 12 months)

Accounts receivable ...... Investments in affiliated companies

Property, plant, and equipment .. Organization costs

Internet domain name ...... Land

Instructions

Identify which items should be classified as an intangible asset. For those items not classified as an intangible asset, indicate where they would be reported in the financial statements.