Question 2 (1 point) An accounts receivable is the same as a note receivable except Note receivable does not include a written promise to pay. Note receivable is a written promise to pay. Note receivable is a financial asset. Note receivable can be current or non-current. Question 3 (1 point) Comprehensive income includes all changes in equity during a period EXCEPT unrealized gains and losses on available for sale securities. gains and losses from irregular items. those resulting from investments by owners and distributions to owners. gains and losses from discontinued operations