MULTIPLE CHOICE - Choose the one alternative that best completes the statement or answers the question.

14) 15) If assets are $99,000 and liabilities are $32,000, then equity equals: A) $32,000. B) $67,000. C) $99,000. D) $131,000. E) $198,000. Which of the following factors is not a component of the fraud triangle? A) Opportunity B) Pressure C) Rationalization D) All of the above are components of the fraud triangle