Value stream maps consist of a(n)________, a(n)________, and a(n)________

State Bank loaned Barr $80,000 and received securities valued at $20,000 from Barr as collateral. At the request of State, Barr entered into an agreement with Rice and Noll to act as cosureties on the loan. The agreement provided that Rice and Noll's maximum liability would be $80,000 each. Which of the following defenses asserted by Rice will completely release Rice from liability to State?

A. State and Barr entered into a binding agreement to extend the time for payment that increased the sureties' risk and was agreed to without the sureties' consent. B. Fraud by Barr which induced Rice to enter into the surety contract and which was unknown to State. C. Release of Barr's obligation by State without Rice's or Noll's consent but with State's reservation of its rights against Rice. D. Return of the collateral to Barr by State without Rice's or Noll's consent.

Which of the following accounts increases with a debit?

A) Prepaid Rent B) Interest Payable C) Accounts Payable D) Common Stock