Company Background ABC Tech, a mid$-$sized technology firm, experienced rapid growth and expanded its operations internationally. The company faced challenges in classifying certain cash flows during the preparation of its quarterly financial statements. This case examines a specific scenario encountered by ABC Tech and its resolution under the ASC. Scenario $1$:$$ Classification of Interest and Dividends Challenge: ABC Tech received interest income from investments and paid interest on long$-$term debt. Additionally, it paid dividends to shareholders. Where do we record the interest income, interest expense, and dividend payments? What ASC discusses this treatment?$$