Secondary keys can be used to select a group of records that belong to a set

What is the preferable presentation of accounts receivable from officers, employees, or affiliated companies on a balance sheet?

a. As offsets to capital. b. By means of footnotes only. c. As assets but separately from other receivables. d. As trade notes and accounts receivable if they otherwise qualify as current assets.

Dividends in arrears are ________

A) a liability on the balance sheet B) passed dividends on noncumulative preferred stock C) passed dividends on cumulative preferred stock D) passed dividends on common stock