Fair value is the O a. net book value at the time the asset was purchased. O b. price that could be received for an asset if it were sold today. O c. amount the asset was purchased for. O d. depreciated value of the asset today. Unusual items not affecting prior period statements include O a. changes from one method of depreciation to another. O b. changes from one generally accepted accounting principle to another. O c. errors in applying generally accepted accounting principles. O d. discontinued operations. Accumulated other comprehensive income is shown on the balance sheet O a. directly preceding common stock. b. directly following retained earnings. O c. directly preceding retained earnings. O d. directly following common stock