Star Corp. purchases a $100,000 face value bond which matures in two years. The coupon rate is 6% and the market rate is 7%. At what amount will the bond be recorded (rounded)? A) $98,192 B) $5,093 C) $101,703 D) $100,000 Which investment could be classified at amortized cost? A) Equity instrument. B) Debt instrument. C) Associate. D) Derivative. Which of the following statements is TRUE about the equity method of accounting? A) This method has the same accounting impact as the amortized cost method. B) This method is a condensed consolidation that shows the investor's share of the net assets and net income of the investee. C) This method record dividends from the associate as income from operations. D) This method is used when the investor has no influence over the associate