Use the following to answer questions: 
-An example of a tariff is a:
Definitions:
Sale of Land
A transaction involving the transfer of ownership of a parcel of land from one party to another.
Unrealized Profit
Profit that has been generated on paper through an investment but has not yet been realized through the sale of that investment.
Consolidating Entries
Journal entries made in the preparation of consolidated financial statements to remove the effects of intercompany transactions among the entities within a consolidated group.
External Parties
Individuals or entities that are not part of a firm but are interested in its financial information, such as investors, creditors, or regulatory agencies.
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