QUESTION 20 (5 points) For what type of security investment do we need to consider excess dividends? (RE&CF 4) O Notes receivable from subsidiary companies Stocks classified as equity securities. Stocks classified as available for sale securities O Bonds classified as held-to-maturity QUESTION 21 (5 points) Which of the following is a counterbalancing error? (RE&CF 2) O Recording a full year of straight line depreciation when PPE was purchased in August. O Recording research and development costs as expenses. Recording interest expense as a decrease to notes payable. Recording permanent tax differences in deferred taxes