Investor long term investment in stocks

1) Which of the following is NOT a debt security?

A. Commercial paper
B. Convertible bonds
C. Loans receivable
D. All of these are debt securities

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2) An investor has a in stocks. Regular cash dividends received by the investor are recorded as
| Equity Method
A. A reduction of the investment | A reduction of the investment
B. Income | Income
C. Income | A reduction of the investment
D. A reduction of the investment | Income

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