A cause-and-effect relationship between revenue and expense is best exemplified by:
a) Straight-line depreciation expense
b) Double-declining balance depreciation expense
c) Units-of-production depreciation expense
d) Amortization of insurance expense

My question is
Persented below are three different transactions related to materialty. Explain whether you would classify these transactions as material.

A)

Marcus co. has reorted a positive trend in earnings over the last 3 years. In the current year, it redusces its bad debt allowance to ensure another positive earnings year. The impact of this adjustment is equal to 3% of net income.