Improvement __ the land: include any fixed structures such as buildings, fences, walls, and decks.

A company sold merchandise with a cost of $231 for $480 on account. The seller uses the perpetual inventory system. The entry to record the cost of merchandise sold would include ________

A) a debit to Sales Revenue and a credit to Cash for $480 B) a debit to Cash and a credit to Sales Revenue for $480 C) a debit to Cost of Goods Sold and a credit to Merchandise Inventory for $231 D) a debit to Merchandise Inventory for $231 and a credit to Cost of Goods Sold for $231

Residual disability refers to whether a second disability is considered a continuation of a prior disability or considered a new disability.

a. true b. false