62) If 8%bonds with aface value of S300000 are issued when the market rate of interest is the bonds will be issued at: a) Face Value b) Twice the Total Face Value c) A Discount d) A Premium 63) The journal entry to record the amortization of a discount on bonds payable (exclusive of paying interest) is: a) debit Bonds Payable, credit Interest Expense b) debit Discount on Bonds Payable, credit Interest Expense e) debit Interest Expense, credit Discount on Bond Payable d) debit Interest Expense, credit Cash what is the order of presentation of the following items in the Stockholder's Equity Section of the Balance Sheet: a) Retained Earnings, Paid-in Capital on Preferred Stock, Paid-in Capital on Common Stock ) P aid-in Capital on Common Stock, Paid-in Capital on Preferred Stock, Retained Eamings c) Paid- in Capital on Preferred Stock, Paid-in Capital on Common Stock, Retained Earnings d) Paid-in Capital on Preferred Stock, Retained Earnings, Paid-in Capital on Common Stocek 65) The three sections of the statement of cash flows are: a) Extraordinary, diluted, and operating b) Current, extraordinary, and investing Noncurrent, investing, and financing c) d) Operating, investing, and financing 66) The purchase of a building for cash should be reported in the statement of cash flows in the: a) Operating Activities Section b) Financing Activities Section c) Investing Activities Section d) Non-cash Investing&Financing Activities Section 67) Payments for the redemption of bonds payable should be reported in the statement of cash flows in the: a) Operating Activities Section b) Financing Activities Section c) Investing Activities Section d) Non-cash Investing& Financing Activities Section 68) The issuance of common stock for cash should be reported in the statement of cash flows in the: a) Operating Activities Section b) Financing Activities Section c) Investing Activities Section d) Non-cash Investing &Financing Activities Section 69) Preferred stock issued in exchange for land would be reported in the statement of cash flows in the: a) Operating Activities Section b) Financing Activities Section c) Investing Activities Section d) Not reported