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Application of heat to living cells can result in all of the following EXCEPT
Revaluation Surplus
An increase in the carrying amount of an asset, recognized in equity, when its fair value exceeds its carrying amount.
Pre-acquisition Entry
An accounting entry made to adjust the values of the acquirer's and acquiree's assets and liabilities to fair value at the acquisition date.
Non-current Assets
Assets held for long-term use in business operations, not expected to be converted into cash within the next year.
Bonus Dividends
Additional dividends paid to shareholders, above regular dividends, typically issued in the form of extra shares.
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