19. The journal entry to record the repurchase of 1,000 shares by Stupendous will include: A debit to common stock of $1,000. b. A credit to cash of $50,000. c. A debit to additional paid-in capital of $49,000. d. A credit to retained earnings of $50,000. 20. On December 31, 2020, ABC Company issued bonds with a stated annual interest rate of 5% and total face value of $1,000,000, receiving $1,100,000 in cash. The bonds require an annual coupon (interest) payment. The bonds mature on December 31, 2025. How much cash interest will ABC pay in 2021? $50,000 b. $55,000 c. $100,000 d. No interest will be paid until 2025 21. A company sells $800,000 of accounts receivable to a factor for cash. The factor retains a 2% service charge. This transaction will cause: a. The company's liabilities to increase. b. The company's operating expenses to increase. c. The company's net revenues to decrease. d. The company's allowance for doubtful acounts to decrease. 22. Bonds payable with a face value of $500,000 are issued for cash proceeds of $520,000. On the issuance date, the company should: a. Debit bonds payable for $520,000. b. Credit bonds payable for $500,000. c. Credit cash for $520,000. d. Debit cash for $500,000 0 ke