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Hot Press Inc. issues $575,000 of 4%, 8-year bonds for cash proceeds of $502,774. The market interest rate is 6%. Interest is paid semi-annually. To the nearest dollar, what is the carrying amount of the bonds after the first interest payment? Select one: O a. $499,191 O b. $507,802 Oc: $575,000 Od $506,357 Which of the following statements is not a criterion required to recognize an asset? Select one: O a. The asset must arise from a past event. O b. The asset must provide cashflow to the business O c. The asset must be owned or controlled by the business. O d. The asset must provide future economic benefits Which of the following statements is not a criterion required to recognize a liability? Select one: O a. The liability must be settled with cash. O b. The liability must result in a future economic outflow of benefits. OC. The liability must be a present obligation of the business. O d. The liability must arise from a past event Accounting transactions that are recorded in financial statements are Select one: O a. Cash transactions only. O b. Non-cash transactions only. Oc. Economic events that impact the financial statements. O d. Economic events that may or may not change assets, liabilities, or shareholders' equity