Which of the following gains and losses are extraordinary?

All of these answers.

Gain from the early retirement of debt.

Loss from write off of inventory due to the company's inability to sell the goods.

Loss from write down of receivables due to the customer refusing to pay.

A company sells produce to small farmer markets and has receivables of $30,000. It believes that it may face a series of short-term cash deficiencies in the near future. Which of the following is an option the company can pursue?

All of these answers.

Obtain a line of credit with its bank.

Borrow against its receivables from a financing company.

Borrow against its inventory from a financing company.