Unearned revenue is initially recognized with a O debit to cash and credit to revenue. O debit to cash and credit to unearned revenue. O debit to revenue and credit to cash. O debit to unearned revenue and credit to cash. Under ASPE, only contingent losses are recognized. O likely O probable O more likely than not O unlikely Which of the following factors does not contribute to fraudulent activities? O financial pressure O opportunity O promotion O rationalization If a cheque correctly written and paid by the bank for $526 is incorrectly recorded on the company's books for $562, the appropriate treatment on the bank reconciliation would be to O add $36 to the book's balance. O deduct $526 from the book's balance. O add $36 to the bank's balance. O deduct $36 from the bank's balance