can you help me solve question 7 (d) i tried solving it, just want to make sure i am right

Question 7 a) b} d) Give the denition of an intangible asset provided in MS 38 intangible Assets and explain the main features of this denition. (4 marks) Expiain the reason why internally generated goodwill may not be recognised as an asset. (2 marks) Explain the criteria given in MS 38 that must be met for development expenditure to be capitalised. {3 marks) Durham Ltd has been Involved in a project to develop an engine that runs on extracts from sugar cane. It started the project in 1 February 2016. Between the starting date and 301une 2016, the end of the reporting period for the company, Durham Ltd spent 254,000 on the project. At 30 June 2016, there was no indication that the project would be commercially feasible, although the company had made signicant progress and was sufciently sure of future success that it was prepared to outlay more funds on the project. After spending a further 120,000 during July and August 2016, the company had built a prototype that appeared to be successful. The prototype was demonstrated to a number of engineering companies during September 2016, and a number of these companies expressed interest in entering negotiations for acquiring the engines. Comments from engineering companies were also received during the demonstration and the company believed that it was technically feasible to develop the engine in terms of the comments received. The company also believed that it now had a successful product that it would be able to sell. Costs incurred for the demonstration were 10,000, including 6,000 for food and beverages. The company spent a further 65,000 during October 2016 adjusting for the problems that the engineering firms had pointed out. On 1 November 2016, Durham Ltd applied for a patent on the engine, incurring legal and administrative costs of 35,000. The patent had an expected useful life of 5 years, but was renewable for a further 5 years upon application. Between November and December 2016, Durham Ltd spent an additional amount of 82,000 on engineering and consulting costs to develop the project such that the engine was ready for manufacture. This resulted in changes In the overall design of the engine, and extra costs of 5,000 were incurred to add minor changes to the patent authority. During December 2016, Durham Ltd spent 3,000 on training salespersons on features of the engine. On 1 January 2017, Durham Ltd invited tenders for the manufacture of the engine for commercial sale. Assume all the costs were paid for in cash. Required: i. Discuss how Durham Ltd should account for these costs and explain why Durham Ltd.'s accounting treatment for each cost incurred for the project is appropriate using the criteria identified in part c). (6 marks} ii. Provide journal entries for these costs with explanation of why these are the appropriate entries. (10 marks) (Total for Question 7: 25 marks}