A company issues a bond when the market interest rate is less than the stated interest rate on the bond. What is the entry for such an issuance? Debit Cash Credit Bond Payable Credit Bond Premium Debit Bond Payable Debit Bond Premium Credit Cash Debit Cash Credit Bond Payable Debit Cash Debit Bond Discount Credit Bond Payable ) Question 12 4 pts Company A borrows $100,000 from Company Z on July 1, 2021. The loan is a 1 year loan with repayment due on June 30, 2022. The annual interest rate for the loan is 12%. What is the impact to cash flow to Company A in 2021 as a result of this loan? Cash is Not Impacted Cash Increases by $100,000 Cash Increases by $88,000 Cash Increases by $94,000