In the same market, a 12,000 sf shopping center with similar characteristics sold for $323,000 five years ago, and another 12,000 sf property sold last year for $365,000. What is the average annual change per unit (sf) for those comparable properties

At the end of the fiscal year, apha airlines has an outstanding non-cancellable purchase commitment for the purchase of 1 million gallons of jet fuel at a price of $4.10 per gallon for delivery during the coming summer. the company prices its inventory at the lower of cost or market. if the market price for jet fuel at the end of the year is $4.50, how would this situation be reflected in the annual financial statements?