A bond sinking fund investment is started on January 5, 20X1, by transferring $19,000 in cash to the fund. The company intends to accumulate $19,000 each year in the fund. This $19,000 is invested and earns $2,900 during 20X1. On January 5, 20X2, the amount of cash transferred to the sinking fund investment will be

Bonds with a face value of $425,000 were issued at 95. The entry to record the issuance will include a debit to the Discount on Bonds Payable account for