When a company exchanges nonmonetary assets and a loss results, the company recognizes the loss only if the exchange has commercial substance.

If a 1:M relationship is optional on the M side and mandatory on the 1 side, and if the table resulting from the 1 side has 3 records, then the table resulting from the M side CANNOT have less than ________ records

A) 0 B) 1 C) 2 D) 3

Explain the two methods used to estimate uncollectible accounts