Which of the following is not a reason that a company would want to issue bonds instead of stock? O The impact on earnings from using borrowed money may be positive. O Interest payments can be deducted for income tax purposes. Stockholders maintain control. O There is less risk associated with a bond issue. 2.5 p QUESTION 21 A company reported an increase in accrued sales revenues and a decrease in unearned sales revenues during 2016. Which of the following statements is correct? When determining cash collected from customers, both the increase in accrued O revenues and the decrease in unearned revenues are subtracted from sales revenues When determining cash collected from customers, both the increase in accrued revenues and the decrease in unearned revenues are added to sales revenues When determining cash collected from customers, the increase in accrued O revenues is added to sales revenues and the decrease in unearned revenues is subtracted from sales revenues. When determining cash collected from customers, the increase in accrued O revenues is subtracted from sales revenues and the decrease in unearned revenues is added to sales revenues