Review 9. Accounts Receivable is also called Promissory Note a. True b. False Paragraph 10. Which of this is not an element of the Fraud Triangle a. Pressure/Motivation b. Opportunity c. Rationalization D Focus Liability on Balance Sheet d. Allowance 11. Inventory on hand is expressed as a. Asset on the Balance Sheet b. Expense on the Income Statement d. None of the above do 12. FOB Shipping Point means - a. Purchaser owns goods while in transit b. Purchaser pays transportation costs C. Inventory is included in purchaser's inventory count d. All of the above stigate 3. When inventory costs are rising