Which of the following statements is true regarding the financial statement presentation of long-term debt?

a) A company with outstanding bonds must disclose the names of significant bondholders in the notes to the financial statements.

b) Both the investor and the issuer of long-term debt report the associated interest received or paid as an operating activity in the statement of cash flows.

c) Both the investor and the issuer of bonds report bond proceeds or bond cash purchase amounts as financing activities in the statement of cash flows.

d) Aggregate amounts payable for each of the next seven years is a required disclosure for all long-term borrowings.