Multiple choice accounting questions

I have four multiple choice questions that I am stumped on when it comes to my Study Guide. The book that was used in the class was the 18th Edition Fundamental Accounting Principles by Wild Larson and Chiappetta. This four multiple choice questions have been giving me the run around. Thanks in advance. See the attached.

The carrying value of a long-term note payable:

A. Is computed as the future value of all remaining future payments, using the market rate of interest.
B. Is the face value of the long-term note less the total of all future interest payments.
C. Is computed as the present value of all remaining future payments, discounted using the market rate of interest at the time of issuance.
D. Is computed as the present value of all remaining interest payments, discounted using the note's rate of interest.
E. Decreases each time period the discount on the note is amortized.
If a company applies overhead to production with a predetermined rate, a credit balance in the Factory Overhead account at the end of the period means that:

A. The bookkeeper has made an error because the debits don't equal the credits.
B. The balance will be carried forward to the next period as an overhead cost.
C. Actual overhead was less than the overhead amount charged to production.
D. The overhead was underapplied for the period.
E. Actual overhead was greater than the overhead amount charged to production

When preparing the cash budget, all the following should be considered except:

A. Cash receipts from customers.
B. Cash payments for merchandise.
C. Depreciation expense.
D. Cash payments for income taxes.
E. Cash payments for capital expenditures.
A flexible budget is prepared:

A. Before the operating period only.
B. After the operating period only.
C. During the operating period only.
D. At any time in the planning period.
E. A flexible budget should never be prepared