4. Feng Group reported in a recent annual report "Restricted cash for debt redemption." What section of the statement of financial position would report this item? 5. What are the reasons that a company gives trade discounts? Why are trade discounts not recorded in the accounts like cash discounts? 6. What are two methods of recording accounts receivable transactions when a cash discount situation is involved? Which is more theoretically correct? Which is used in practice more of the time? Why?