Which of the following terms does not mean the same as the others?

Swell Company has a lawsuit pending from a customer claiming damages of $100,000. Swell's attorney advises that the likelihood the customer will win is remote. GAAP requires at a minimum that this contingent liability be

A. disclosed in the footnotes. B. disclosed in the footnotes, with ranges of potential loss. C. recorded as a journal entry, as well as disclosed in the footnotes. D. No disclosure is required

A real estate licensee May draw up a contract for a party to a transaction without engaging in an unauthorized practice of law:

A. When acting as a double Agent B. When preparing a standard pre-printed purchase and sales agreement form C. When charging a separate fee for the services D. If that party is being represented by a different licensee