d) Not enough information to make the journal entry since the par value is not given. Question 42(10 points) The indirect method of constructing a Statement of Cash Flows differs from the direct method only with respect to the operating section. a) True b) False Question 43 (10 points) Goodwill in never amortized. a) True b) False Question 44 (10 points) If the stated rate of a bond is greater than the market rate, the bond is trading at a discount. DEC X 16 hulu