Read this excerpt from "Are Dogs Dumb?" by Karen Hopkin. Quickly answer Chimps can use sign language to talk to their trainers. Monkeys can learn to count. A crow can figure out how to use a stick to get at that hard-to-reach grub. Chickens can learn to play checkers. Even worms can be taught to run mazes. So which animal is the smartest? You're probably thinking that chimps are smarter than chickens. And that crows are smarter than worms. And that you’re smarter than all of them.

What is the author's purpose in this paragraph?
A) To explain that humans are the smartest animals of all
B) To describe how intelligent chimps are
C) To give information about animal intelligence
D) To argue that bigger animals are smarter than smaller animals

The following legal claims exist for m. finger co. identify the accounting treatment for each claim as either (a) a liability that is recorded or (b) an item described in notes to its financial statements. 1. m. finger (defendant) estimates that a pending lawsuit could result in damages of $1,250,000; it is reasonably possible that the plaintiff will win the case. an item described in notes to its financial statements. a liability that is recorded. 2. m. finger faces a probable loss on a pending lawsuit; the amount is not reasonably estimable. a liability that is recorded. an item described in notes to its financial statements. 3. m. finger estimates damages in a case at $3,500,000 with a high probability of losing the case. an item described in notes to its financial statements. a liability that is recorded. the amount that m. finger co. should record in its accounting records related to these suits is: