Please answer correct with reason

Land improvements are reported on the statement of financial position at their cost less accumulated depreciation.

true or false

When purchasing land, the costs for clearing, draining, filling, and grading should be charged to a Land account.

true or false

If bonds are issued at a discount, the interest expenses will increase over the life the bonds.

true or false

Costs incurred in the development phase after technological feasibility has been achieved are charged to an intangible asset account.

true or false