1) On march 1, 2018, a firm issued $200,000 of 9% bonds. the bonds were dated January 1, 2018. maturity date is 1/123. interest is paid semi-annually on January 1 and July 1. Straight-line amortization is used. a total of $210,500 in cash was received, which included accrued interest. what appears as interest payable on the 12/31/18 balance sheet?

2) given the following for the williamsburg company pension plan:

1/1/18 FV & MRAV $810,000

1/1/18 PBO $840,000

Average service life remaining as of 1/1/18 12 years

unrecognized loss on plan assets as of 1/1/18 $102,000

the 12/31/18 journal entry will include?

3) Which of the following is an account used in applying the sales warranty approach, but not the expense warranty approach?

A) estimated liability under warranties

b) warranty expense

C) unearned warranty revenue

D) prepaid warranty expense