13&14 please!

D Question 13 2 pts At the end of the third year of its six-year life, a piece of equipment on the balance sheet of ABC Company has a net book value of $15,000. On January 1 of Year 4. ABC incurs $2.500 of ordinary repair and maintenance costs and also makes $3,000 of improvements to the equipment. The $3,000 improvement extends the life of the equipment by two years. What is the net book value of the equipment on January 1 of Year 4 immediately after ABC records the $2,500 and the $3,000 expenditures? O $17,500 O $18,000 o $15.000 O $20,500 D Question 14 2 pts If a bond sells at a premium, which of the following is true? O The market interest rate is not available The market interest rate at the time of issue is less than the stated interest rate on the bond The market interest rate at the time of issue is greater than the stated interest rate on the bond. The market interest rate at the time of issue is the same as the stated interest rate on the bond issue