Alley Corporation issued ten thousand $1,000 bonds on January 1, 2021. The bonds have a 10-year term and pay interest semi-annually. This is the partial bond amortization schedule for the bonds.

Payment	Cash			Effective Interest			Decrease in Balance			Outstanding Balance
											11,487,747
1		400,000			344,632			55,368			11,432,379
2		400,000			342,971			57,029			11,375,350
3		400,000			341,261			58,739			11,316,611
4		400,000

What would be the total interest expense recognized for the bond issue over its full term?

A. $6,512,253.

B. $8,000,000.

C. $9,487,747.

D. $11,487,747.

Regan Corporation has 10,000 shares of $10 par common stock outstanding and 20,000 shares of $100 par, 6% noncumulative, nonparticipating preferred stock outstanding. Dividends have not been paid for the past two years. This year, a $150,000 dividend will be paid. What are the dividends per share for preferred and common, respectively?

A. $7.50; $0.

B. $6; $3.

C. $6; $1.50.

D. None of these answer choices are correct.

On January 1, 2021, G Corporation agreed to grant all its employees two weeks paid vacation each year, with the stipulation that vacations earned each year can be taken the following year. For the year ended December 31, 2021, G's employees each earned an average of $800 per week. A total of 500 vacation weeks earned in 2021 were not taken during 2021. Wage rates for employees rose by an average of 5 percent by the time vacations actually were taken in 2022. What is the amount of G's 2022 salaries expense related to 2021 vacation time?

A. $0.

B. $20,000.

C. $400,000.

D. $420,000.