43. The conceptually appropriate method of measuring a liability is to a. Record as a liability the amount of cash or cash equivalent proceeds received when liability was incurred. b. Discount the amount of expected cash outflows that are necessary to liquidate the liability using the market rate of interest at the date the liability was initially incurred. c. Discount the amount of expected cash outflows that are necessary to liquidate the liability using the market rate of interest at the date financial statements are prepared after issuance. d. Record as a liability the amount of cash or cash equivalent that the entity would be required to pay to eliminate the liability in the ordinary course of business on the date of the financial statements