Answer: Balance sheet
Explanation:
Intangible assets are recorded in the balance sheet along with other assets. Specifically, they are recorded as fixed assets because they represent assets that last for more than a year.
To see if any intangible assets have been purchased in a year therefore, one needs to take a look at the balance sheet to see if the Intangible asset balance has increased from the previous year. If it has then some new intangible assets were purchased.
