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I chose D on this one, all of these. Can you tell me if it is wrong and why, if so? Thank you! The liability

I chose "D" on this one, all of these. Can you tell me if it is wrong and why, if so? Thank you! The liability for product warranty claims is an example of a liability that: a. has been calculated using estimates. b. has been recorded in the process of matching revenue and expense. c. also resulted in a reduction of net income. d. all of these

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