1. The following totals for the month of April were taken from the payroll records of Splish Brothers Inc..

Salaries	$108000
FICA taxes withheld	8260
Income taxes withheld	23800
Medical insurance deductions	4300
Federal unemployment taxes	860
State unemployment taxes	5400

The entry to record the payment of net payroll would include a

a. debit to Salaries and Wages Payable for $71640.

b. debit to Salaries and Wages Payable for $66240.

c. credit to Cash for $66240.

d. debit to Salaries and Wages Payable for $65380.

2. If the market rate of interest is greater than the contractual rate of interest, bonds will sell

a. at face value.

b. only after the stated rate of interest is increased.

c. at a discount.

d. at a premium.

3. Whispering Winds Corp. issues 5700, 10-year, 8%, $1000 bonds dated January 1, 2017, at 95. The journal entry to record the issuance will show a

a. credit to Bonds Payable for $5415000.

b. debit to Cash of $5700000.

c. credit to Cash for $5415000.

d. debit to Discount on Bonds Payable for $285000.

4. In the balance sheet, the account Premium on Bonds Payable is

a. deducted from bonds payable.

b. added to bonds payable.

c. classified as a stockholders' equity account.

d. classified as a revenue account.

Can I get some help with the ancwers to these, and a brief explanation? thanks