Assume that on January 1, 2019, X issues $100,000 [100 bonds @ $1000 face value] bonds, due in five years with 9 percent interest payable annually at year-end. At the time of issue, the market rate of interest for such bonds is 12 percent. The selling price of bonds is O a. $103,543 O b. $83,876 Oc. $89,186 O d. $92,608 Suppose net income for 2019 is $200,000 and the income tax rate is 0.15. The amount of income tax is due and not yet paid. The adjusting entry should be O a. Debited to sales tax payable 30000 O b. Credited to income tax expense 30000 Oc Debited to income tax payable 30000 O d. Credited to sales tax payable 30000