What standard is the following "Giving monetary values to realized sales"?

Tamara Company purchased a machine on January 1, 2015. Annual depreciation is $800. At December 31, 2017, the balance in the accumulated depreciation account, after adjustment should be:

A. $3,200 B. $1,600 C. $800 D. $2,400

In dealing with a negative situation, if company leaders try to convince the public the firm is not responsible and the predicament could not have been foreseen, the company is using excuses as a form of impression management

Indicate whether the statement is true or false