Ionia Company reports operating activities in its statement of cash flows using the indirect method. Which of the following items, if any, should Ionia add back to net income to arrive at net operating cash flow? Excess of Treasury Stock Acquisition Cost over Sales Proceeds (Cost Method) Bond Discount Amortization No Yes Excess of Treasury Stock Acquisition Cost over Sales Proceeds (Cost Method) Bond Discount Amortization No No Excess of Treasury Stock Acquisition Cost over Sales Proceeds (Cost Method) Bond Discount Amortization Yes Yes Excess of Treasury Stock Acquisition Cost over Sales Proceeds (Cost Method) Bond Discount Amortization Yes No