Which of the following statements about financial statement disclosures appropriate to long-term debt are true? (Select all that apply.) Check All That Apply Both interest expense and interest revenue are reported among operating activities on the statement of cash flows. In a statement of cash flows, issuing bonds or notes are reported as cash flows from investing activities by the issuer and cash flows from financing activities by the investor Long-term debt is reported at its face amount accompanied by a separate valuation account for the discount or premium The fair value of financial instruments must be disclosed either in the body of the financial statements or in disclosure notes