Regarding the accounting equation, which of the following is a correct statement? O A. The accounting equation is the basic tool of accounting B. The accounting equation is made up of three parts. O C. Assets Liabilities Equity D. All of the statements are correct. Bond pricing includes the present value of what streams of cash flows? O A. Only the present value of the interest payments to be received over the life of the bond O B. The present value of the bond principal only O c. The present value of the bond principal plus the present value of the interest payments 0 D. Neither the present value of the bond principal nor the present value of the interest payments. Bonds with a face value of $100,000 were issued at a discount. The amount of the cash received from the bond issue was S98,000 On the date of issue, what is the correct presentation on the company's balance sheet? O A. Bonds Payable $100,000 (2,000) Less: Discount B. Bonds Payable $98,000 $102,000 O C. Bonds Payable $100,000 2,000 Plus: Discount O D. Bonds Payable $102,000 $98,000