41 The "discount on bond investment" account could appear on which financial statement? A income statement B balance sheet C statement of changes in shareholders' equity D tax return 42 The present value of the face amount of the bonds plus the present value of the annuity of the interest payments, using the market rate of interest (yield) equals A the interest expense on each interest payment, using the straight line method the premium or the discount on the bonds the issue price of the bonds D the amount the issuing company must pay to retire the bonds at maturity B 43 Where on the statement of cash flows do we show "proceeds from sale of land"? cash flows from operating activities cash flows from investing activities cash flows from financing activites D nowhere. It does not go on the statement of cash flows B C