An increase in a current liability Choose... Plant, property, and equipment are also called Fixed assets Discount on Bonds payable Choose... . An example of an investing cash outflow Choose... 0 An increase in a current asset Choose... . A contra liability account . Discount on Bonds payable is An example of a financing cash inflow Choose... . Accumulated depreciation is Choose... Premium on Bonds payable Choose.. All partners have Separate capital and drawing accounts Choose... W Choose... is a cash inflow Separate capital and drawing accounts Decreases the interest expense for the issuer is a cash outflow issuing bonds for cash. Making loans to other companies. Increases the interest expense for the issuer A contra liability account Fixed assets A contra asset account