4.On January 1 of the current year, the Barton Corporation issued 10% bonds with a face value of $200,000, The bonds are sold for $191,000. The bonds pay interest semiannually on June 30 and December 31 and the maturity date is December 31, five years from now. Barton records straight-line amortization of the bond discount. The bond interest expense for the year ended December 31 is a $10,900 b. $18,200 c. $21,800 d. $29,000 Sabas Company has 20,000 shares of $100 par, 2% cumulative preferred stock and 100,000 shares of $50 par common stock. The following amounts were distributed as dividends: Year 1: $1,000 Year 2: 45,000 Year 3: 90,000 Determine the dividends per share for preferred and common stock for the second year