35. Interest nest reeue for 2015 is $120,000. Interest payable increased $43,000 during the year and Interest receivable year and interest receivable increased $50,000 during the year. No discount or premium was amortized. What is the cash received for interest revenue? A$77,000 B $120,000 C.$170,000 D.$70,000 36. A company purchased a parcel of land using a long-term note payable. Using the direct method, where is this transaction reported on the statement of cash flows? A.financing activities B noncash investing and financing activities C operating activities D.investing activities