21. If a company uses the indirect method to present operational activities, how does it present the amortization of the discount on a bond investment?

a. Not presented anywhere in the statement of cash flows

b. It is not presented in the operational activities section, but it is presented in the

investment.

c. It is included among the items that are added to the net income from operating activities. d. It is included among the items that are subtracted from the net income in operating activities.