Current Attempt in Progress

Which of the following is the best example of how a market$-$value balance sheet item differs from the firm'g book$-$value balance sheet item?

A firm issued preferred stock ten$-$years aga. These shates of preferred stock ourrently are selling for par value.

A firm issued long$-$term bonds frue$-$years ago that currently sell for a; value.

A firm sold common stock twenty$-$years ago for $$20\mathrm{.}00$ a share. The firm's common stock is currently selling for $$96\mathrm{.}50$ per share.

A firm has $$5$ million of accrued liabilities on the books