When there is a new touch in a product category there is need for ________ advertising

If an independent contractor enters into a contract with a third party on behalf of the principal without express or implied authority from the principal to do so, who among the following is liable on the contract?

A) the principal B) the independent contractor C) the third party D) both the principal and independent contractor

The adjustment for unrealized gains and losses reported through other comprehensive income does not have any cash flow effects

Indicate whether the statement is true or false.