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2. Know the following Journal entries: a. The entry to record the issuance of 600 shares of $5 par value common stock for $15.

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2. Know the following Journal entries: a. The entry to record the issuance of 600 shares of $5 par value common stock for $15. b. Common stock is issued for 100, and par value is 90 c. A corporation paid $105,000 to retire bonds with a face value of $98,000 and an unamortized premium balance of $3,000. d. Know the dates for cash dividends and the journal entries for each e. Purchase and sell of treasury stock f. Bonds payable has a balance of $1,000,000 and a discount on bonds payable of 15,500. The issuing corporation redeems the bonds at 99. g. Bonds with a face value of $100,000 were issued at 102. h. Bonds with a face value of $90,000 were issued at 97. i. Payment of bond interest and amortization of premium semiannually j. Payment of bond interest and amortization of discount semiannually

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