Hi, Please explain for 4 questions below. Thanks

Use the following information for the next three questions: A company issues a $200,000, 11% bond on Dec. 31, 2017. The bond matures in 8 years. The market rate is 7%, and the bond pays interest on December 31 beginning in 2018. 14. Which of the following should be included in the entry to record issuance? A. Debit Premium $48,376; credit Bonds Payable $200,000 B. Credit Premium $47,770; credit Cash $247,770 C. Credit Premium $47,770; credit Bonds Payable $200,000 D. Credit Premium $48,376; debit Cash $248,376 15. What will the carrying value of the bond be on Dec. 31, 2020? A. $232,801 B. $238,132 C. $252,729 D. $247,770 16. Assume the company calls the bond at 98 on December 31, 2021. How should the company record the unamortized premium? A. Credit for $20,673 B. Debit for $27,097 C. Debit for $32,801 D. Debit for $14,899 17. Which of the following is incorrect? A. When a bond is issued at a discount, the interest expense for each coupon payment will be greater than the interest paid out. B. When a bond is issued at a premium, amortization reduces the balance of the premium and the carrying value of the bond. C. When a bond is issued at a premium, the market demands a return that is greater than the issuers promised rate of return. D. When a bond is issued at a discount, the issuers cost of borrowing is greater than if the bond were issued at par.