#7 To fund an expansion, the company issues 6%, 10-year bonds with a face amount of $1,000,000 at par on September 1, 2021. Interest is paid semiannually on August 31 and February 28. The company has a calendar year end. Prepare the journal entries for the bonds on the following dates: LABEL #7 and journal entry date 9 pts 9/1/2021 12/31/2021 2/28/2022 8/31/2022 #8 Diane Designs is authorized to issue 1,000,000 shares of common stock. The par value of the common stock is $2. The following transactions occurred for Diane Designs in 2021, its first year of operations: LABEL 8A (along with JE date), 8B ("auth, issued, outstand"), 8C 10 points A) Prepare the journal entries for the following transactions: January 1 Issue 200,000 shares of common stock for $15 per share. June 30 Declared and paid dividends of $5/share. October 1 Repurchased 10,000 shares of its common stock as treasury stock for $22 per share. B) As of 12/31/201, how many shares are: Authorized? Issued? Outstanding? C) Assume the company executed a 4 for 1 stock split. After the stock split the par value of common stock is $