5. a. What is the transaction to record the January 1, 2019 issuance/sale of $500,000 ten-year, 6% bonds issued at face value, interest paid annually? Assets Liabilities Stockholders' Equity b. What is the amount of interest expense incurred each year? 6. Johnson & Johnson issues/sells 200 shares of $5 par value common stock for cash at $13 per share. What is the transaction to record the issuance of stock? Assets Liabilities Stockholders' Equity 7. Dodger Inc. declares a $2.00 per share dividend on 100,000 outstanding shares of common stock on February 1, 2020 to shareholders of record on February 15, 2020. The dividend will be paid on February 28, 2020 a. What date does the dividend become an obligation of the company? b. What is the transaction on February 1? Assets Liabilities Stockholders' Equity C. What is the transaction on February 15? Assets Liabilities Stockholders' Equity d. What is the transaction on February 28? Assets Liabilities Stockholders' Equity 8. What is total stockholders' equity based on the following account balances: Common Stock $600,000 Paid-in-Capital in Excess of Par-CS 50,000 Retained Earnings 105,000 Treasury Stock 43,000