D Question 45 Which statement below is a false statement? O Gross profit will increase if the Cost of Goods Sold account decreases. O Gross profit will decrease if the Sales Returns & Allowances account increases. O Gross profit will increase if operating expenses decrease. O Gross profit will increase if the Sales Discount account decreases D Question 46 Which item below is NOT included in the cost of Land on a balance sheet? O Cost to grade land to get it ready for use Realtor's commission O Cost to remove an existing building from land to prepare land for new construction O Cost to add outdoor lighting to land 2 pts 2 pts