When should an average amount be used for the numerator or denominator? O A When the numerator is an income statement item or items B. When the denominator is a balance sheet item or items C. When the numerator is a balance sheet item or items D. When a ratio consists of an income statement item and a balance sheet item QUESTION 29 The following information pertains to Sierra Company and its divisions for the year ended December 31, 2021. Sales to unaffiliated customers $4,000,000 Intersegment sales of products similar to those sold to unaffiliated custorgers 900,000 Interest eamed on loails to other operating segments 60,000 Sierra and all of its divisions are engaged solely in manufacturing operations. Sierra has a reportable segntent if that segment's revenue exceeds O A $490,000 OB. $496 000 C. $406,000 D. $400,000 QUESTION 30 In January 2021, Sierra Company estimated that its year-end bonus to executives would be $960,000 for 2021. The actual amount paid for the year-end bonus for 2020 was $880,000. The estimate for 2021 is subject to year-end adjustment What amount, if any, of expense should be reflected in Sierra's quarterly income statement for the three months ended March 31, 2021? AS-0- B. $220,000 C$240.000 D. 5960.000