please help me to answer this.

53. What are the effects of direct loan origination costs and origination fees to the carrying amount of a loan receivable? Direct origination costs Origination fees a. Deducted added b. Added deducted c. Added no effect d. Deducted no effect 59. If a 3-month noninterest bearing note receivable of910,00 is discounted at a bank a 10 percent. How much cash is received? a. 910 b. 191,010 C. 9999 d. 99,750 _60. On June 1, Clinton Corp. accepted a customer's 910,000, 9 percent 3-month note. On July 1, the note was discounted at a bank at a rate of 12 percent. How much cash did Clinton received from the bank on the discounted note? a. 99,800.00 b. 99,942.50 c. 910,020.50 d. 910,250.00 _61. Grant Co. accepted a 9400,00 face values, 6-month, 10 percent note dated May 15 from a customer. [in that same day, Grant discounted the note at Eagle National Bank at a 12% discount rate. How much cash should Grant receive from the bank on May 15? a. 9400.000 b. 9395,000 c. 9394,800 d. 9387,200 _62. On July 1, 2002, Cornell corp. received a one-year note with a face value of 9900,00 and a stated interest rate of 15% in exchange for a machine with a fair value of 91,000,000. Compute the effective interest rate for Cornell corp. a. 16.67 percent b. 15.0 percent c. 3.5 percent d. 11.11 percent 63. Subsequent changes in the fair values of a financial asset measured at fair value through other comprehensive income are a. Recognized profit or loss b. Recognized in other comprehensive income c. Recognized in other comprehensive income and accumulated in equity d. Ignored _64. Which of the following is a method to generate cash from accounts receivable? Assignments Factoring a. Yes No b. Yes Ygs/ c. No Yes d. No [19 _65. The entry to record a note receivable discounted with a bank most likely includes a. Debiting cash equal to the maturity value of the note b. Crediting note receivable equal to the maturity value ofthe note c. Debiting cash equal to the face amount of the note d. Crediting note receivable equal to the face amount of the note _66. Subsequent changes in the fair values of a financial asset measures at amortized cost are a. Recognized in prot or loss b. Recognized in other comprehensive income c. Recognized in other comprehensive income and accumulated in equity d. Ignored, unless the change in value is cause by a deterioration in the credit quality of the nancial asset 67. Swing company acquired equity securities of Pitch Company to be held as investments. 0n initial recognition the equity securities were part of a portfolio of identified financial instruments that are managed together and for which there is evidence of a recent actual pattern of short-term prot taking Swing would most likely measure the investment at a. FVPL b. FVOCI c. Amortized cost d. Either a or b