please answer both i only have 20 minutes left

if total liabilities decreased by $134,000 during a period of time and shareholders' equity increased by $103,000 during the same period, then the amount and direction (increase or decrease) of the period's change in total assets is a(n) Select an answer and submit. For keyboard navigation, use the up/down arrow keys to select an answer. $134,000 increase b $103,000 increase $31,000 decrease d $31,000 increase Unanswered Save MC Question The measurement principle that says assets are reported at the price that would be received If the item were sold is called Select an answer and submit. For keyboard navigation, use the up/down arrow keys to select an answer, a current value. b historical cost materiality d going concern