Help with answers to the effect for the situation?

For each of the following independent situations described below, select from the Option list provided the appropriate effect, if any, on Company A's December 31, Year 5, financial statements. Each choice may be used once, more than once, or not at all. Situation Effect 1. On December 31, Year 5, CompanyA paid E $30,000 in legal fees for a successful defense of the patent. 2. During Year 3, the company recognized an E impairment loss on goodwill. On December 31, Year 5, the company estimates that the fair value of goodwill is greater than its carrying amount. 3. During Year 5, the company incurred a cost of E $60,000 on development activities for the internally developed patent. 4. The company applies IFRS. During Year 3, the E company recognized an impairment loss on a franchise with a useful life of 20 years. On December 31 , Year 5, the company estimates that the recoverable amount of the franchise is 89'9\" a\" 09m\" be'OW greater than its carrying amount. , 0 Increase the amount of expenses recognized 5. On December 31, Year 5, the company purchased for $50,000 on credit a machine that O NO effect can be used for the company's current R&D project and also for other alternative future 0 Increase the amount of intangible assets projects. 0 Decrease the amount of intangible assets 6. On December 31, Year 5, CompanyA paid $45,000 in legal fees for an unsuccessful defense of the patent. 7. Th l' IFRS d t f 't ecompany app les an accoun s on s RESET CANCEL intangible assets in accordance with the revaluation model. The company's policy is to revalue its assets at the end of each year. On December 31, Year 5, the fair value of a franchise that can be traded in active markets is greater than its carrying amount. 0 Increase the amount of tangible assets 8. On December 31, Year 5, the company 5 purchased for $55,000 on credit a machine that can be used for the company's current R&D project only