$9.$ What is a discount as it relates to zero$-$interest$-$bearing notes payable?

a$.$ The discount represents the lender$$s costs to underwrite the note.

b$.$ The discount represents the credit quality of the borrower.

c$.$ The discount represents the cost of borrowing.

d$.$ The discount represents the allowance for uncollectible amounts.

$10.$ If the indirect method is used to present the statement of cash flows, depreciation expense is:

a$.$ Presented as an addition to the net income in the operating section of the statement

b$.$ Presented as a deduction from the net income in the operating section of the statement

c$.$ Reported as a cash outflow in the investing section of the statement

d$.$ Not disclosed on the statement.