Part (B) Assume that, after evaluating all the relevant factors in Becker Corporation's case, you obtain the following results with respect to two specific questions that you have considered: Questions vou have considered Has Becker transferred to ABC substantially all risks and rewards of ownership of the $500,000 accounts receivable? Has Becker retained substantially all risks and rewards of ownership of the $500,000 accounts receivable? Your assessment NO NO Required: Explain carefully and in your own words how it is possible that you can have a NO answer for both of these two questions