In January $1,$ Harnish Co$.$ issued $1,000$ $$1,000$ face value bonds at $97.$ The entry to record the ssuance is:

$2.$ A company receives $$174,$ of which $$14$ is for sales tax. The journal entry to record the sale must include a:

A$.$ Debit to Sales Tax Expense for $$14.$

C$.$ Credit to Sales for $$174.$

B$.$ Credit to Sales Tax Payable for $$14.$

D$.$ Debit to Sales Tax Payable for $$14.$

$3.$ Williamson Co$.$ reported the following balances in its December $31,2023$ balance sheet: Equipment, $$371,000$; and Accumulated Depreciation$-$Equipment, $$148,000.$ During $2024,$ Williamson experienced several transactions that affected the Equipment account:

Purchased new equipment with a cost of $$52,000,$

Sold used equipment with a cost of $$36,000$ for $$25,000,$ and

Retired used equipment with a cost of $$61,000$ and a book value of $$12,000.$

What is the balance in Williamson's Equipment account at December $31,2024?$

A$.$ $$386,000.$

C$.$ $$326,000.$

B$.$ $$375,000.$

D$.$ $$227,000.$

The account Discount on Bonds Payable is:

A$.$ An expense.

C$.$ An asset.

B$.$ A contra$-$liability.

D$.$ A liability.

Which of the following would not be included in the Equipment account?

A$.$ Electricity used by the machine.

e$.$ Cost of trial runs.

D$.$ Transportation costs.

$.$ Installation costs.