1. Know the following Journal entries:

1. The entry to record the issuance of 600 shares of $5 par value common stock for $15.
2. Common stock is issued for 100, and par value is 90
3. A corporation paid $105,000 to retire bonds with a face value of $98,000 and an unamortized premium balance of $3,000.
4. Know the dates for cash dividends and the journal entries for each
5. Purchase and sell of treasury stock
6. Bonds payable has a balance of $1,000,000 and a discount on bonds payable of 15,500. The issuing corporation redeems the bonds at 99.
7. Bonds with a face value of $100,000 were issued at 102.
8. Bonds with a face value of $90,000 were issued at 97.
9. Payment of bond interest and amortization of premium semiannually
10. Payment of bond interest and amortization of discount semiannually