Passed on the fourth try with a 76, and I'LL TAKE THAT! Holy crap this section was the death of me. A whole year already gone by and so many times I said to myself “maybe I'm not meant to be a CPA”. Then I forced myself to not think like that, used a whole week of vacation for last minute studying, and just buckled down.
I should note that after I switched to Becker, I passed. So while it is very expensive, it is definitely the best out there IMO. I found that the best way for me to study is to read the chapter first, do the MCQs, and only watch the videos if I am truly not understanding the material. Otherwise, I feel you just waste so much time trying to get through all of them and become overwhelmed.
Or maybe I just lucked out this fourth time around.