Dart corp. engaged jay associates, cpas, to assist in a public stock offering. jay audited dart’s financial statements and gave an unqualified opinion, despite knowing that the financial statements contained misstatements. jay’s opinion was included in dart’s registration statement. larson purchased shares in the offering and suffered a loss when the stock declined in value after the misstatements became known. in a suit against jay under the antifraud provisions of section 10(b) and rule 10b-5 of the securities exchange act of 1934, larson must prove all of the following except
a. larson was an intended user of the false registration statement.
b. larson relied on the false registration statement.
c. the transaction involved some form of interstate commerce.
d. jay acted with intentional disregard of the truth.

The balance sheet contains the following major sections: current assets long-term investments property, plant, and equipment intangible assets other assets current liabilities long-term liabilities contributed capital retained earnings accumulated other comprehensive income required: the following is a list of accounts. using the letters a through j, indicate in which section of the balance sheet each of the accounts would be classified. if an account does not belong under one of the sections listed, select "not under any of the choices" from the classification drop down box. for all accounts, indicate if the account is a contra account or an account that would normally be deducted on the balance sheet by selecting "yes" from the second drop down box, otherwise select "no". account classification contra or deducted (yes/no) 1. cash 2. bonds payable (due in 8 years) 3. machinery 4. deficit 5. unexpired insurance 6. franchise (net) 7. fund to retire preferred stock 8. current portion of mortgage payable 9. accumulated depreciation 10. copyrights 11. investment in held-to-maturity bonds 12. allowance for doubtful accounts 13. notes receivable (due in 3 years) 14. property taxes payable 15. deferred taxes payable 16. additional paid-in capital on preferred stock 17. premium on bonds payable (due in 8 years) 18. work in process 19. common stock, $1 par 20. land 21. treasury stock (at cost) 22. unrealized increase in value of available-for-sale securities

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Which of the following is the term for something that you can't live without 1. need 2. want 3. good 4. service