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A is corrent because the adjustments made for bond amortization to change accrual-basis interest expense to the cash interest paid will be reported in the operating section of the statement of cash flows.
B is incorrect. The adjustments made for bond amortization to change accrual-basis interest expense to the cash interest paid will be reported in the operating section of the statement of cash flows.   
C is incorrect.  The adjustments made for bond amortization to change accrual-basis interest expense to the cash interest paid will be reported in the operating section of the statement of cash flows. 
D is incorrect. The adjustments made for bond amortization to change accrual-basis interest expense to the cash interest paid will be reported in the operating section of the statement of cash flows.