f) Liabilities are an expensive form of financing because we necessarily have to pay interest to have them. Place number in the market squ 2 1 TRUE FALSE 2 g) Accounting does not treat increases and decreases in the fair value of assets equally. Place number in the marked square -> 2. 1 2 TRUE FALSE h) Using fair value to record the value of assets on the balance sheet will result in the balance sheet capturing exactly the market value of those assets. Place number in the marked square 2 1 2 TRUE FALSE i) Which of the following accounts commonly involves the use of estimation to determine their value. Place answer in the marked square 2 1 2 3 4 Cash and Cash Equivalents Inventory Borrowings Contributed Equity