17.On January 1, 2021, Crane Company issued its 12% bonds in the face amount of $8040000, which mature on January 1, 2031. The bonds were issued for $9028023 to yield 10%, resulting in bond premium of $988023. Crane uses the effective-interest method of amortizing bond premium. Interest is payable annually on December 31. At December 31, 2021, Crane's adjusted unamortized bond premium should be (Round intermediate calculations to 0 decimal places, e.g. 9,020,890.)

$869460.

$988023.

$926025.

$731625.

18. How would the declaration and subsequent issuance of a 10% stock dividend by the issuer affect each of the following when the fair value of the shares exceeds the par value of the stock?

Common Stock

Additional Paid-in Capital

No effect

Increase

Increase

Increase

No effect

No effect

Increase

No effect