answer to two and four please.

2. Research and development expense for a given period includes: a. The cost of equipment acquired for an R&D project. The equipment has an alternative future use. b. Depreciation on a research and development facility. c. Research and development conducted on a contract basis for another entity. All of the above e. Only a, and b. above 4. Indicate the proper accounting treatment for debt securities that are classified as held to maturity. Balance sheet presentation Changes in fair value are Fair value Included in net income Fair value Included in other comprehensive income Amortized cost Included in net income a Amortized cost Included in other comprehensive income Amortized cost Not recognized a. b. c e