Bonds with a Face Value of $150,000 Are Issued at 98

question 132

Multiple Choice

Bonds with a face value of $150,000 are issued at 98. The statement of cash flows would report a:

• A)cash inflow of $147,000 in the financing activities section.
• B)cash inflow of $3,000 in the financing activities section.
• C)cash inflow of $147,000 in the investing activities section.
• D)cash inflow of $3,000 in the investing activities section.

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Definitions:

Operant Conditioning

A method of learning that employs rewards and punishments for behavior, which affects the likelihood of that behavior being repeated.

Latent Learning

A form of learning that occurs without any immediate or obvious reinforcement, only becoming apparent through a subsequent change in behavior.

Observational Learning

Learning that occurs through observing the behaviors of others and the outcomes of those behaviors, without direct experience.

Positive Reinforcers

Stimuli that, when introduced after a behavior, increase the likelihood of that behavior occurring again.