13.) True or False. The presentation of a multi-step income statement implies that "all income is created equal". True False 14.) Which of the following is NOT an unusual item? O A.) Estimating recurring year end accrued expenses. B.) Material write down of intangible assets through impairment. C.) Adjusting the Allowance for Doubtful Accounts based on historical amounts uncollectible OD. Estimating recurring write downs of inventory to lower of cost or net realizable value O E. A, C, and D