Before a court can render a decision affecting a person, the court must have jurisdiction over the person

Under best efforts underwriting, the underwriter

A) pays for the entire security issue. B) sells the security on a commission basis. C) spreads the risk among different brokerage houses. D) makes a special appeal to the Securities and Exchange Commission to delay the issue.

The Statement of Cash Flows for Brown Equipment Company shows purchases of plant assets of $155,000 for 2017 and $118,000 for 2018. The percent of change from 2017 to 2018 is ________

A) (31.4%) B) (23.9%) C) (76.1%) D) $37,000.