Question: A company spent $ 5 0 0 million developing a new drug and obtained a patent on that drug. How should this event be reflected

A company spent $500 million developing a new drug and obtained a patent on that drug. How should this event be reflected in the accounting equation?
Group of answer choices
Assets Increase, Shareholders Equity Decreases.
Assets Increase, Shareholders Equity Increases.
Assets Decrease, Shareholders Equity Decreases.
Assets Decrease, Shareholders' Equity Increases.

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