During 2020 a company borrowed $100,000, paid $10,000 for new equipment, repaid $25,000 in long-term debt, and paid dividends of $25,000, the overall impact on cash from financing activities would be: Select one: a. increase to cash of $50,000 b. decrease to cash of $150,000 c. decrease to cash of $60,000 d. increase to cash of $40,000 On July 1,2018 , Dingo Corporation issues $1,000,000 of 5 -year bonds, 4% bonds that pay interest semi-annually. The selling price was for $914,698 when the market rate of interest was 6%. Dingo Corporation uses the effective-interest method of amortization. Interest is paid each June 30 and December 31 . The entry to record the first semi-annual interest payment on December 31,2018 , will include a: Select one: a. debit to Interest Expense of $27,441 b. credit to Bonds Payable for $27,441 c. credit to Interest Expense for $20,000 d. credit to Bonds Payable for $20,000