kindly explain

When testing loans and note receivables for impairment, the rate that should be used is Select one: a. the current market rate as of date of impairment testing ob. the weighted average rate on the remaining term before maturity of note O c. the original effective rate of the note d. the weighted average rate over the total life of the note Under this agreement, the seller should pay for the freight of goods delivered. Select one: a. FOB destination b. FOB shipping point c. freight prepaid O d. freight collect Which of the following may be classified under loans and receivables? Select one: O a. Non-derivative debt instrument acquired with definite payments that are not quoted b. An interest acquired in a pool of assets that are not loans or receivables. O c. An interest acquired in mutual fund d. Non-derivative equity securities which are not quoted