Unearned revenue, for services to be performed in six months, appears on the balance sheet as ________

What is the asset adjustment to a bank's balance sheet if the bank sold a five-year, 7 percent annual coupon $100,000 bond acquired at par, but now yielding 8 percent? The bond was not in the mark-to-market portfolio.

A. A $96,007 reduction in assets. B. A $96,007 increase in assets. C. A $100,000 reduction in assets. D. A $100,000 increase in assets. E. A $100,000 increase in liabilities.

A poor aggregate plan may result in a large amount of excess inventory and capacity, thereby raising costs

Indicate whether the statement is true or false.