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Gains on sale of treasury stock should be credited to Retained earnings O A contributed capital account Other income O Share capital Under IFRS, a provision has a degree of certainty that is: O Not probable O Certain O Unlikely 0 Probable Daga Corporation, a manufacturer of household appliances, is preparing annual financial statements at December 31, 2014. Because of a recently proven safety hazard in one of its toasters, the government has clearly indicated its intention of having Daga recall all toasters of this model sold in the last six months. The management of Daga estimates that this recall will cost $550,000. What accounting recognition, if any, should be set up in this situation? O No recognition Set aside retained earnings of $550,000 Expense of $550,000 and liability of $550,000 Note disclosure only When there is a large population of obligations that will be paid over a long period of time, the best estimate is determined using: The most likely outcome The cumulative probabilities O The highest probability alternative The expected value