Of the following, which best describes a second mortgage?

a. One always made by a seller
b. One of equal standing with the first mortgage on the same property
c. A junior lien on real estate
d. None of these

Answer: c. A junior lien on real estate

Business

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A change in estimate should

a. result in restatement of prior period statements b. be handled in current and future periods c. be handled in future periods only d. be handled retroactively

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The number of SEC enforcement actions have increased each year since 2005.

a. true b. false

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