Offering off invoice allowance is an example of consumer-oriented promotion

Which of the following accounts would be included in the plant assets category of the classified balance sheet?

a. land held for investment b. accumulated depreciation c. office supplies d. mortgage payable

Which of the statements below is false with respect to enterprise-wide REA diagrams?

A) Merging two or more REA diagrams that contain the same resource entity does not require any changes to the cardinality pairs in the individual diagrams. B) Merging two or more diagrams that contain a common event entity, however, often requires changing the minimum cardinalities associated with the other events to 0, to reflect the fact that the merged event may be connected to any one of several different events, but not to all of them simultaneously. C) The minimum cardinalities associated with agents may also have to be changed to 0. D) All of the above are true.