Which of the following would not appear on the retained earnings statement?

While writing an appraisal report based on the cost approach, an appraiser referred to "replacement cost new". This is the present cost of replacing the subject improvement with another that

A) has the same function and utility B) uses the same or highly similar materials C) was built on a similar lot D) was built in the same year as the subject property

When the public records have been examined in order to determine the chain of title to a parcel of real property, a written summary of that chain of title is known as:

A: An abstract of title; B: An extended coverage title insurance policy; C: An affidavit of title; D: None of the above.