I need help with these questions: I need answer for all of these MCQ's

1. Salvador County issued $25 million of 5 percent demand bonds for construction of a county maintenance building. The county has no take-out agreement related to the bonds. It estimates that 20 percent of the bonds would be demanded (called) by the buyers if interest rates increased by at least one percentage point. At year-end, rates on comparable debt were 7 percent. How should these demand bonds be reported in the governmental fund financial statements at year-end? a. $25 million in current liabilities section b. $5 million in the governmental activities column AND 20 million would be reported in the schedule of changes in long term obligations c. $25 million long-term liabilities section of government activities column d. None of above 2. How should a nongovernmental, not-for-profit organization report contributions without donor's restriction in its statement of cash flows a. Operating activity inflow b. Investing activity inflow c. Financing activity inflow d. As a noncash transaction 3. Easterly City has $47 million of debt recorded in its schedule of changes in long-term obligations, made up of $30 million of general obligation debt, $1 million of compensated absences payable, S4 million of claims and judgments, and $12 million of obligations under capital leases. The state limits the amount of general obligation debt that can be issued by a city to 20 percent of the assessed value of its taxable property. The assessed value of property in Easterly City is $300 million. The city s legal debt margin is: a. $13 million b. $20 million c. $30 million d. $60 million 4. During the annual fund-raising drive, the Cancer Society raised $900,000 in pledges of financial support for general operations. By fiscal year-end, the society had collected $800,000 of the pledges. The society estimates that 10% of the remaining pledges will be uncollectible. The NET amount of revenue the society should recognize during the current year from this pledge drive is a. Expenditures $600,000; Supplies Inventory $200,000