If a loss of $5,000 occurs from selling (for cash) office equipment that cost $80,000 and had accumulated depreciation of $55,000, then the impact on cash flows from investing must be: Select one: a. increase to cash of $20,000 b. increase to cash of $75,000 c. increase to cash of $2,000 d. decrease to cash of $5,000 When using the effective-interest method of amortizing a discount or premium, interest expense is calculated by multiplying the: Select one: a. coupon (stated) interest rate by the face value of the bonds b. market interest rate by the face value of the bonds c. coupon (stated) interest rate by the carrying value of the bonds d. market interest rate by the carrying value of the bonds