Hello, please help me understand the following 8 questions. Thank you kindly for your time and your generous help.

1) Secured bonds:

Are called debentures.

Have specific assets of the issuing company pledged as collateral.

Are backed by the issuer's bank.

Are subordinated to those of other unsecured liabilities.

Are the same as sinking fund bonds.

2) Bonds that give the issuer an option of retiring them before they mature are:

Debentures.

Serial bonds.

Sinking fund bonds.

Registered bonds.

Callable bonds.

3) A corporation declared and issued a 5% stock dividend on October 1. The following information was available immediately prior to the dividend:

Retained earnings	$710,000
Shares issued and outstanding	56,000
Market value per share	$19
Par value per share	$5

The amount that contributed capital will increase (decrease) as a result of recording this stock dividend is:

$0.

$53,200.

$(53,200).

$14,000.

$(14,000).

4) On September 1, Ziegler Corporation had 72,000 shares of $5 par value common stock, and $216,000 of retained earnings. On that date, when the market price of the stock is $15 per share, the corporation issues a 2-for-1 stock split. The general journal entry to record this transaction is:

Debit Retained Earnings $1,080,000; credit Common Stock Split Distributable $1,080,000.

Debit Retained Earnings $1,080,000; credit Common Stock $1,080,000.

Debit Retained Earnings $360,000; credit Common Stock $360,000.

Debit Retained Earnings $360,000; credit Stock Split Payable $360,000.

No entry is made for this transaction.

5) A company issued 100 shares of $100 par value common stock for $11,800 cash. The total amount of paid-in capital in excess of par is:

$100.

$1,000.

$1,800.

$10,000.

$11,800.

6)

A corporation issued 6,200 shares of $10 par value common stock in exchange for some land with a market value of $94,000. The entry to record this exchange is:

Debit Land $94,000; credit Common Stock $62,000; credit Paid-In Capital in Excess of Par Value, Common Stock $32,000.

Debit Land $94,000; credit Common Stock $94,000.

Debit Land $62,000; credit Common Stock $62,000.

Debit Common Stock $62,000; debit Paid-In Capital in Excess of Par Value, Common Stock $32,000; credit Land $94,000.

Debit Common Stock $94,000; credit Land $94,000.

7) In preparing a company's statement of cash flows for the most recent year, the following information is available:

Loss on the sale of equipment	$ 15,600
Purchase of equipment	161,000
Proceeds from the sale of equipment	142,000
Repayment of outstanding bonds	95,000
Purchase of treasury stock	70,000
Issuance of common stock	104,000
Purchase of land	131,000
Increase in accounts receivable during the year	51,000
Decrease in accounts payable during the year	83,000
Payment of cash dividends	43,000

Net cash flows from investing activities for the year were:

$134,400 of net cash used.

$150,000 of net cash provided.

$150,000 of net cash used.

$284,000 of net cash used.

$245,000 of net cash provided.

8) A company's income statement showed the following: net income, $149,000 and depreciation expense, $37,500. An examination of the company's current assets and current liabilities showed the following changes as a result of operating activities: accounts receivable decreased $11,900; merchandise inventory increased $23,000; and accounts payable increased $5,900. Calculate the net cash provided or used by operating activities.

$143,000.

$191,700.

$145,700.

$181,300.

$215,500.