(a). issuing company has a better reputation than other companies in the same business. (b). market rate of interest is less than the stated interest rate at the time of issue. (c). yield rate of interest is more than the stated rate at the time of issue. (d). issuing company agrees to repay the maturity before the due date. (4). Each of the following transactions would be classified as an investing activity except: (a). Acquiring an investment in the stock of another company. (b). Lending money to a supplier. (c). Receiving dividends on an investment in the stock of another company. (d). Disposing of land. (5). The equity method of accounting for an investment is used when a company purchases (a). more than 20% of the debt securities of another company. (b). 100% of the debt securities of another company. (c). 15% of the equity securities of another company. (d). between 20% and 50% of the equity securities of another company.