(4). Investments in debt securities that are classified as held-to-maturity are accounted for by the (a). fair value method (b). amortized cost method. (c). DuPont method (d). equity method. (5). Which of the following operating activities results in a cash outflow? (a). paying creditors for merchandise (b). collecting accounts receivable (c). making cash sales (d). receiving deposits recorded as unearned revenue Business Administration Program Final Assessment Semester Spring 2021 Page 2