Which of the following is an example of a value?

Computer Company is planning to make a private stock offering. It hopes to net $4 million from the sale of the stock. It will not advertise the offering and will cap the number of unaccredited investors at 35. It will notify the SEC of the sales and will provide all investors with a prospectus. It will not, however, assess the investment knowledge of the buyers of its stock. Computer Company's sale

a. is subject to the registration requirements of the Securities Act of 1933. b. is exempt from the registration requirements of the Securities Act of 1933 under Rule 506. c. is exempt from the registration requirements of the Securities Act of 1933 under Rule 505. d. violates the requirements of Rule 505 of the Securities Act of 1933.

Marina Filimena is an accountant at Jasmina Hair Products. Marina received the following error message while making an adjusting entry to the general ledger: "The amounts debited and credited are not equal. Please correct and try again"

This is an example of a A) validity check. B) field check. C) zero-balance check. D) completeness test.