Asking a consumer to wear a seat belt is an example of an exchange of:

A client uses a suspense account for unresolved questions whose final accounting has not been determined. If a balance remains in the suspense account at year-end, the auditor would be most concerned about

a. Suspense debits that management believes will benefit future operations b. Suspense debits that the auditor verifies will have realizable value to the client c. Suspense credits that management believes should be classified as "current liability" d. Suspense credits that the auditor determines to be customer deposits

When an escrow is closed on the purchase of a home, the closing statements usually reveal that the seller has paid certain items in arrears or in advance as they relate to ownership of that home. These items are usually prorated or adjusted. All of the following would be included in these prorated items except:

A: Interest and fire insurance premiums; B: Property taxes and assessments; C: Interest and impounds; D: Delinquent interest and principal applying to an unsecured home improvement loan.