10. Rate the difficulty of valuing each of the following assets and liabilitie (on a scale of 1 to 3, where 3 is most difficult) by the time-adjusted valu method in comparison with the other two methods: a. A company's obligations under an employee pension plan Pob. An inventory of autos owned by a used-car dealer c. The lease payment obligations owed over five years on a computer: i. As valued by the lessor ii. As valued by the lessee 61 d. A company's cash deposit in a bank! e. Three years of insurance protection paid for in advance f. Rent paid monthly on a company's regional sales office