42. The changes in account balanga for alle r 2015 are as follows Assets s 285.000 debit Common stock 185.000 credit Liabilities 59,000 credit Paid-in capital excess of par 26,000 credit Assuming the only changes in retained earnings in 2013 were for not income and as income for 2018? samnings in 2018 were for me income and a $37.000 dividend, who was net A $52.000 B. $15,000 C. $26,000. D. $22.000 43. Bonds will sell at: A. A premium if the stated rate exceeds the market rate B. Their face value unless the stated rate is less than the market rate. C. Their face value if the stated rate is equal to the nominal rate. D. A discount if the stated rate exceeds the market rate. 44. The balance sheet of Holmes Services included the following shareholders' equity section at December 31, 2018 (5 in millions) $ Common stock (S1 par value, authorized 100 million shares, issued and outstanding 90 million shares) Paid-in capital - excess of par Retained earnings Total shareholders' equity 90 540 280 $ 910 On January 5, 2019. Holmes purchased 1 million treasury shares for $9 million. Immediately after the purchase of the shares, the balances in the paid-in capital- excess of par and retained earings accounts are: Paid-in capital - excess of par $540 $540 $534 $532 Retained earnings $ 280 $ 272 $ 278 $ 280 C D. 45. What is the effect of the declaration and subsequent payment of cash dividend on each of the following? Retained earnings no effect decrease increase decrease Assets no effect increase decrease decrease