One of the news supplement assignments posted on Blackboard focused on Berkshire Hathaway and the impact of fair value related issues on financial reporting of earnings.Which of the following most accurately describes the articles description of Berkshire's 2nd Quarter "Operating Earnings" vs "Net Earnings" for the 2^ndQuarter this year as compared to 2^ndQuarter of last year?

A.2nd Quarter "Operating Earnings" this year this year increased to $6.1 billion from $5.5 billion in the year prior,... while 2nd Quarter "Net Earnings" increased to $26.3 billion, up from $14.1 billion in the year-earlier

B.2nd Quarter "Operating Earnings" this year fell to $5.5 billion from $6.1 billion in the year prior,... while 2nd Quarter "Net Earnings" increased to $26.3 billion,up from $14.1 billion in the year-earlier

C.2nd Quarter "Net Earnings"this year fell to $5.5 billion from $6.1 billion in the year prior,... while 2nd Quarter "Operating Earnings"increased to $26.3 billion,up from $14.1 billion in the year-earlier

D.2nd Quarter "Net Earnings"this year increased to $6.1 billion from $