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51) Acme's variable costs are 60% of revenue. If fixed costs are $150,000, what is the breakeven point in dollars? A. 60,000 B. $90,000 C. $250,000 D. 375,000 E. none of these 52) The thing the brain wants most is: A. B. C. D. E. sex to learn to survive to be in control None of these 53) Annabella Co. issued a 10-year, $100,000 face, 8% coupon rate bond to yield 10%. The journal entry to record the issuance of the bond would include: A. A credit to interest payable of $8,771.09 B. A debit to cash of $100,000.00 C. A credit to premium on bonds payable of $ 12,289.13 D. A credit to bonds payable of $ 87,710.87 E. A debit to bond discount of $12,289.13 For Annabella Co's bonds, if they were issued the first day of 2014 (896 face priced to yield 10%) and the first year's interest was paid on December 31, 2014, the entry to record that interest would include: 54) A. A credit to cash of $ 8,771.09 B. A debit to interest expense of $10,000.00 C. A credit to bond discount of $ 8,771.09 D. A credit to cash for $ 8,000.00 E. A debit to interest payable of $4,385.54