A debt security O A. represents a credit relationship with another company or governmental entity, and typically pays interest for a fixed period O B. is a cash market transaction in which the ownership of the underlying asset is deferred until a specific date O C. represents stock ownership in another company and sometimes pays dividends O D. is a standardized contract between two parties to buy or sell an underlying security at a predetermined price on a specific date Bachman Company plans to develop a shopping center. In the first quarter, the following amounts were spent: Acquisition of land Surveys and legal fees Land clearing Fencing Install lighting and signage $23,000 800 400 6,000 1,460 What amount should be recorded as the cost of the land in the company's books? O A. $25,660 O B. $30,200 O C. $29,400 OD. $24,200 The only part that differs in a statement of cash flows prepared by the direct method from one prepared by the indirect method is the_ . O A. non-cash investing and financing activities section O B. investing activities section O C. financing activities section O D. operating activities