Under the Revised UCC Secured Transaction Article, which of the following actions will best perfect a security interest in a negotiable instrument against any other party?

The aggregate plan needs to

A) be a final product because changes are disruptive to the supply chain. B) be considered fixed because forecasts are usually accurate. C) have some flexibility built into it because forecasts are always wrong. D) have some flexibility built into it because forecasts are usually right.

At the end of the accounting period, a company has accrued interest revenue that will not be received until the next accounting period. The adjusting entry would include a:

A) debit to Interest Expense. B) debit to Interest Payable. C) debit to Interest Revenue. D) debit to Interest Receivable.