A.	additional paid-in capital
B.	bonds payable
C.	cash
D.	common stock
E.	discount on bonds payable
F.	equipment
G.	interest expense
H.	interest payable
I.	preferred stock
J.	premium on bonds payable
K.	treasury stock

Which accounts apply to the below? Ex.The company purchased equipment, paying cash of $15,000 Answer: F $15,000; C $15,000

• Investors contributed cash of $8,000,000 and were issued 100,000 shares of no-par common stock.
• The company issued bonds in the amount of $10,000,000, receiving cash of $9,400,000 at the time of issuance.
• The company issued 40,000 shares of $10 par-value preferred stock for $2,000,000.
• The company repurchased 500 shares of common stock for $82 per share.
• At year-end, the company recorded an accrual for interest owed and unpaid to bondholders in the amount of $120,000.
• At year-end, the company recorded the appropriate amortization for the $10,000,000 in bonds issued in the previously listed event. The bonds have a 10-year maturity, and the company uses the straight-line method to record amortization for one year.