I. For questions 1-6 involving exchange rates, choose from the following: (assume the translation method) A= Average rate C= Current rate H= Historical rate M= Mixed rate 1. rent expense 2. pref. stock 3. paid-in-capital in excess-of-par 4. COGS. 5. Unearned revenue 6. Buildings II. For questions 7-12 assume the remeasurement method: 7. Advertiz exp. 8. Machine 9. Unearned revenue 10. Sales revenue 11.A/P 12. Amortization exp . III For questions 13-20, choose from the following funds: GN= general AG= Agency ENT= Enterprise IS=Internal Service CP= Capital Project PN= Pension DS= Debt service SR= Special revenue 13. Pay sanitation workers 14. Charge public a fee to use a public beach 15. Collect sales tax on behalf of the other funds 16. Invest retirement money 17. Pay interest on a long-term debt 18. Construct a highway 19. Charge the other funds for copy services