Which of the Following Statements Is Correct

Multiple Choice

Which of the following statements is correct?

A) An outflow of cash for interest payments is reported as a cash flow from financing activities.
B) The conversion of bonds to stock is reported as a cash flow from financing activities.
C) An outflow of cash when callable bonds are recalled by the issuer is reported as a cash flow from financing activities.
D) Amortization of discounts and premiums on bonds payable are reported as a cash flow from financing activities.