E8-3The ledger of Hixson Company at the end of the current year shows Accounts Receivable $120000 Sales $840000 and Sales Returns and Allowances $30000.BE9-13Information related to plant assets natural resources and intangibles at the end of 2011 for Spain Company is as follows: buildings $1100000; accumulated depreciation-buildings $650000; goodwill $410000; coal mine $500000; accumulated depletion-coal mine $108000. Prepare a partial balance sheet of Spain Company for these items.Do it! 9-4 Match the statement with the term most directly associated with it. (a) Goodwill (d) Amortization (b) Intangible assets (e) Franchise (c) Research and development costs