Which of the following would cause a "Prior Period Adjustment" to be reported on the 2025 Statement of Retained Earnings? Select one: a. Failure to Accrue Revenue at 12/31/24, but not 12/31/21 Depreciation Overstatement b. 12/31/21 Depreciation Overstatement, but not Failure to Accrue Revenue at 12/31/24 c. Both Failure to Accrue Revenue at 12/31/24 and 12/31/21 Depreciation Overstatement d. Neither Failure to Accrue Revenue at 12/31/24 nor 12/31/21 Depreciation Overstatement Investments in debt securities are initially recorded at Select one: a. cost including brokerage and other fees b. maturity value C. cost including accrued interest d. maturity value with a separate discount or premium account For the purchaser of a ten-year bond, the amount of interest revenue using the Effective Interest Method would increase each year if the bond were purchased at: Select one: a. A Discount, but not a Premium b. A Premium, but not a Discount c. Either a Discount or a Premium d. Neither a Discount nor a Premium