A company reported total stockholders' equity of $170,000 on its balance sheet dated December 31, 2018. During the year ended December 31, 2019, the company reported net income of $20,000, declared and paid a cash dividend of $4,000, declared and distributed a 10% stock dividend with a $5,000 total market value, and issued additional common stock for $40,000. What is total stockholders' equity as of December 31, 2019? A firm issues a three-year 8% stated rate bond on January 1, 2016. The principal is $100,000 and the annual effective interest rate is 9%. Coupons are paid annually (on December 31 each year). On January 1, 2018, the bond is repurchased at 98% of par. Show the journal entry for the repurchase.