Which method involves the larger adjustment in the Cash Flow Statement (prepared under the indirect method) to net income in deriving funds provided

Which method involves the larger adjustment in the Cash Flow Statement (prepared under the indirect method) to net income in deriving funds provided by operations in the first year for a bond issued at more than par value

straight-line method of accounting for interest expense on bonds

declining balance method of accounting for interest expense on bonds

None of the other alternatives are correct

effective interest method of accounting for interest expense on bonds

All the three statements about bonds are correct