Investments in equity securities which do not give the investor significant influence over the investee company are reported at:

A$.$ Cost

B$.$ Cost adjusted for changes in the investee's book value.

C$.$ Fair value as of the balance sheet date.

D$.$ These investments are generally not reported until sold.

On January $22,2023$ Bouvier Company purchased $30\%$ of the outstanding common stock of Malinois Company for $$3,500,000.$ This investment gives Bouvier significant influence over Malinois. During the year Malinois reports net income of $$500,000$ and pays dividends of $$75,000.$ At what amount would Bouvier report its Investment in Malinois on December $31,2023?$

A$.$ $$3,627,500$

B$.$ $$3,500,000$

C$.$ $$3,575,000$

D$.$ $$3,425,000$

Bouvier Company borrowed $$5$ million cash by issuing a $7-$month noninterest$-$bearing note. The stated discount rate is $8\%.$ Bouvier's effective interest rate on this loan is A$.$ More than the stated discount rate of $8\%$

B$.$ Less than the stated discount rate of $8\%$

C$.$ Equal to the stated discount rate of $8\%$

D$.$ Unrelated to the stated discount rate of $8\%$