Kelley hypothesized that people make causal attributions by observing: <u>B. consensus, distinctiveness, and consistency</u>.
<u>Explanation</u>:
<u>Consensus</u> is defined as the general agreement made about something. It is generally stated as an idea or opinion that is commonly shared or accepted by all the members in a group.
<u>Distinctiveness</u> is defined as the quality or characteristic of a person that makes them feel different from others. Distinctiveness of a person makes them easy to notice and they are considered to be outstanding.
<u>Consistency</u> helps in establishing the reputation of a person.
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Answer: Understandability
Explanation: The financial statements must provide information that is understandable by the users. In other words, understandability means that the information to be read allows users to properly capture what is being communicated in these financial statements. There are several end users of the financial statements, for example, one of those users of the information contained in a set of financial statements may be someone who is not a qualified professional financier and therefore does not have full knowledge of the accounting and presentation requirements established for these reports.
September 28, 1781 – October 19, 1781