6. represents the accumulated earnings since inception of the company that have not been paid out to shareholders in the form of a dividend. a. Comprehensive income b. Net Income C. Retained Earnings d. Earning Liability 12. A bond is issued with a face amount of $600,000 and a stated interest rate of 10%. The current market rate of interest is 9%. These bonds will sell at a price that is: A) Equal to $600,000. B) Higher than $600,000. C) Lower than $600,000. D) None of the above