a. $15 million of 9% commercial paper is due on July 31, 2024. Management intends to refinance the paper on a long-term basis. In early April 2024, Domestic negotiated a credit agreement with a commercial bank for up to $12 million any time during the next three years, any borrowings from which will mature two years from the date of borrowing. b. $17 million of 11% notes were issued on June 30, 2021. The notes are due on November 30, 2024. The company has investments of $20 million classified as "available for sale." c. $25 million of 10% notes were due on February 28, 2024. On February 21, 2024, the company issued 30-year, 9.4% bonds in a private placement to institutional investors. d. Recently, company management has considered reducing debt in favor of a greater proportion of equity financing. $20 million of 12% bonds mature on July 31, 2024. Discussions with underwriters, which began on January 4, 2024, resulted in a contractual arrangement on March 15 under which new common shares will be sold in July for approximately $20 million.

Question:

What Accounting Standards Codifications or (ASC) go with each of these situations?