Which of the following is NOT a guideline of a formatted financial statement? A. Center and bold headings and column headings. B. Typically use zero decimal places. C. Wrap column headings to fit column width. D. Left justify all numbers. Baxter Company issued $703,000,8%,4 - year bonds for 103 with interest paid annually. Assuming straight- line amortization, what is the carrying value of the bonds after two years? A. $703,000 B. $724,090 C. $708,272.5 D. $713,545 Bonds that the issuer may pay off at a prearranged price whenever the issuer chooses before the maturity date are: A. debenture bonds. B. serial bonds. C. callable bonds. D. convertible bonds. Stockholders of a corporation directly elect the: A. Chairperson of the Board. B. Board of directors. C. Chief Financial Officer of the corporation. D. President of the corporation. Bonds with a face value of $320,000 are issued at 101 . The statement of cash flows would report a cash inflow of: A. $320,000 in the investing activities section. B. $3,200 in the financing activities section. C. $323,200 in the financing activities section. D. $320,000 in the financing activities