Which of the following statements is true of assignors?

A. An assignor who accepts performance from the promisor after the assignment does not hold any benefits he or she receives as trustee for his or her assignee.
B. An assignor does not impliedly warrant the solvency of a promisor.
C. An assignor who wrongfully assigns the same claim more than once is not liable to an assignee as the assignee is later held to have acquired rights against the promisor.
D. An assignor who is paid for making an assignment is not liable to assignees for implied guarantees.


Answer: B

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The following information pertains to Grumpy Company's defined benefit pension plan:Pension asset as of 1/01/18 $  4,000  2018 service cost $38,000  2018 interest cost $76,000  2018 prior service cost amortization $12,000  2018 expected return on plan assets $44,000  2018 plan asset contributions $80,000  Unamortized prior service cost as of 1/01/18 $48,000  Required: Calculate the pension expense for the year ended December 31, 2018.Prepare the journal entry to record the pension expense for the year ended December 31, 2018.

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