lu at lace value an their face value, the carrying value (book value) When the bonds are sold (issued) for more th of the bonds is equal to A. Face Value B. Face Value plus the Discount on Bonds Payable 39. Face Value minus the Premium on Bonds Payable Face Value plus the Premium on Bonds Payable E. Face Value minus the Discount on Bonds payable 40. When 10,000 shares of S4 par value common stock are issued at $14 per share, Additional Paid-in Capital in Excess of Par is: Debited for $100,000 Credited for $140,000 Credited for $100,000 Credited for $40,000 A. B. C. D