6. CBA Company reported total stockholders' equity of $85,000 on its balance sheet dated December 31, 2008. During the year ended December 31, 2009, it reported a net income of $10,000, declared a cash dividend of $2,000 and paid $1,800, declared and paid a 50% stock dividend, and reissued treasury stock costing $16,000 for $20,000. Therefore, total stockholders' equity at December 31, 2009, was A. $117,000. B. $113,000. C. $109,000. D. $101,000. 7. The journal entry to record the cash interest payment for bonds issued at a premium results in which of the following? A. An increase in expenses and a decrease in liabilities. B. An increase in expenses and an increase in liabilities. C. A decrease in liabilities and an increase in stockholders' equity. D. A decrease in assets and an increase in liabilities