Replace the following weak Codification references with stronger language. a. I found the following guidance in ASC 330-10-30-1, "The primary basis of accounting for inventories is cost . . ." b. In the Codification, ASC 720-15-25-1 says that "Costs of start-up activities, including organization costs, shall be expensed as incurred." c. Per GASB Statement No. 51, ". . . all intangible assets not specifically excluded by its scope provisions be classified as capital assets." (Summary page). [Hint: One of the above examples starts with a strong reference, but the reference doesn't flow with the rest of the quote. Find a way to fix this.]