Quality is only subjective in nature.

Cross has an unperfected security interest in the inventory of Safe, Inc. The unperfected security interest

A. Is superior to the interest of subsequent lenders who obtain a perfected security interest in the property. B. Is subordinate to lien creditors of Safe whose lien interest arose prior to any subsequent perfection by Cross. C. Causes Cross to lose important rights against Safe as an entity. D. May only be perfected by Cross filing a financing statement.

Selling property, plant, and equipment for $10,000 cash is considered a cash inflow from investing activities on the statement of cash flows

Indicate whether the statement is true or false