9) A bond was issued on April 1, 2021. The interest dates of the bond are February 1 and August 1. The number of total months of interest expense incurred for the year ended December 31, 2021 should be?

11) Presented below is the information related to Purple Corporation: Common Stock, $6 par, 100,000 shares issued and outstanding Paid-in-Capital in Excess of ParCommon Stock $8 per share Preferred 6% Stock, $12 par, 400,000 shares issued and outstanding Paid-in-Capital in Excess of ParPreferred Stock $6 per share Retained Earnings $620,000 Accumulated gain from comprehensive income $60,000 The total stockholders equity of Purple Corporation is?

12) Green Company issued 20,000 shares of $6 par common stock. Eight months later Green acquired 5,000 shares of its own common stock at $12 per share. Two months later Green sold 1,800 of these shares at $18 per share. If the cost method is used to record treasury stock transactions, to record the sale of the 1,800 treasury shares, Green should credit APIC-Treasury Stock at?

13. Presented below is the stockholders equity section of Blue Corporation at December 31, 2020:

Common stock, par value $15; authorized 75,000 shares; issued and outstanding 55,000 shares $

Paid-in-capital in excess of par value 420,000

Retained earnings 650,000

During 2021, the following transactions occurred related to stockholder equity:

2,000 shares were reacquired at $28 per share.

4,000 shares were reacquired at $35 per share.

3,100 shares of treasury stock were sold at $30 per share.

For the year ended December 31, 2021, Blue reported net income of $450,000. Assuming Blue accounts for treasury stock under the cost method, what should it report as total stockholders equity on its December 31, 2021, balance sheet?