13) A bond issue with a face amount of $500,000 bears interest at the rate of 10%. The current market rate of interest is 11%. These bonds will sell at a price that is: A) More than $500,000. B) The answer cannot be determined from the information provided. C) Equal to $500,000. D) Less than $500,000. 14) Beresford Incorporated purchased several investments in debt securities during 2023, its first year of operations. The following information pertains to these securities. The fluctuations in their fair values are not considered permanent. Wnat amount would Berestord report for Held-to-Maturity securities with respect to these investments in its 12/31/2023 balance sheet? A) $380,000 B) $372,500 C) $5,500 D) None of these answer choices are correct. 15) Consider the following information pertaining to a company's inventorv: A1 A) $2,996 B) $3,386 C) $2,906 D) 53,213