A plant asset cost $164000 and is estimated to have a $16000 salvage value at the end of its 10-year useful life. The annual depreciation expense recorded for the third year using the double-declining-balance method would be $20992. O $17617. $12367. $11200. The following partial amortization schedule is available for Crane Company who sold $788000, 5-year, 10% bonds on January 1, 2020 for $819000 and uses annual straight-line amortization. BOND AMORTIZATION SCHEDULE Interest to be paid Interest expense Premium Amortization Interest Periods Unamortized Premium $31000 (iv) Bond Carrying Value $819000 (v) January 1, 2020 January 1, 2021 (0) (ii) (iii) Which of the following amounts should be shown in cell (iii)? $31000 $6200 $3100 $15500 Carla Vista Co. received proceeds of $558500 on 10-year, 8% bonds issued on January 1, 2019. The bonds had a face value of $530000, pay interest annually on December 31, and have a call price of 104. Carla Vista uses the straight-line method of amortization. What is the amount of interest Carla Vista must pay the bondholders in 2019? $42400 $44096 $44680 $4468 The following totals for the month of April were taken from the payroll records of Skysong Company. Salaries FICA taxes withheld Income taxes withheld Medical insurance deductions Federal unemployment taxes State unemployment taxes $77400 5920 17000 3100 620 3900 The entry to record the accrual of federal unemployment tax would include a debit to Federal Unemployment Taxes Payable for $620. credit to Federal Unemployment Taxes Payable for $620. credit to Federal Unemployment Taxes Expense for $620. credit to Payroll Tax Expense for $620