1. On January 1, 2017, Toland Sales issued $ 23 comma 000 in bonds for $ 22 comma 300. These are eight-year bonds with a stated interest rate of 10% pay semiannual interest. Toland Sales uses the straight-line method to amortize the bond discount. What is the bond carrying amount after the first interest payment on June 30, 2017? (Round your intermediate answers to the nearest dollar.)

2.

Bargain Central Furniture, Inc. completed the following treasury stock transactions in 2016: (Click the icon to view the transactions.) Requirements 1 Journalize these transactions. Explanations are not required. 2. How will Bargain Central Furniture, Inc. report treasury stock on its balance sheet as of December 31, 2016? Requirement 1. Journalize these transactions. (Record debits first, then credits. Exclude explanations from any journal entries.) Dec. 1: Purchased 1,600 shares of the company's $1 par value common stock as treasury stock, paying cash of $8 per share. Date Accounts and Explanation Debit Cret More Info Dec. 1 Dec. Dec. 15: Sold 400 shares of the treasury stock for cash of $11 per share. 1 Purchased 1,600 shares of the company's $1 par value common stock as treasury stock, paying cash of $8 per share. 15 Sold 400 shares of the treasury stock for cash of $11 per share. 20 Sold 800 shares of the treasury stock for cash of $4 per share. (Assume the balance in Paid-In Capital from Treasury Stock Transactions on December 20 is $2,300.) Date Accounts and Explanation Debit Cre Dec. 15 Print Done Dec. 20: Sold 800 shares of the treasury stock for cash of $4 per share. (Assume the balance in Paid-In Capital from Treasury Stock Transactions on December 20 is $2,300.) Date Accounts and Explanation Debit Credit Choose from any list or enter any number in the input fields and then continue to the next