For each of the following expenditures, indicate the type of account (asset or expense) in which the expenditure should be recorded. Explain your answers.

a. $3,700 for repairing damage that resulted from the careless unloading of a new machine.

b. $25,300 cost of designing and registering a trademark.

c. $14,600 in legal fees incurred to perform a title search for the acquisition of land.

d. $5,100 cost of patching a leak in the roof of a building.

e. $325,000 cost of salaries paid to the research and development staff.