Please answer both 3 and 4

3. A bond issue sold at a discount is valued on the statement of financial position at the (CMA Question) a. maturity value. b. maturity value plus the unamortized portion of the discount. c. cost at the date of investment. d. maturity value less the unamortized portion of the discount. 4. The market price of a bond issued at a premium is the present value of its principal amount at the market rate of interest (CPA Question) a. Less the present value of all future interest payments at the stated interest rate. b. Plus the present value of all future interest payments at the stated interest rate. c. Plus the present value of all future interest payments at the market rate of interest. d. Less the present value of all future interest payments at the market rate of interest