Match the following statements, by choosing the correct letter. Each answer can only be used One time.

1

Issuing common stocks at par for cash

A

Debit: Cash

Debit: Discount on bonds payable

Credit: Bonds payable

2

Declaring a large common stock dividends

B

Debit: Common stock dividends distributable

Credit: Common stocks

3

Paying off interest accrued from last year

C

Debit: depletion expense

Credit: Accumulated depletion

4

Retirement of bonds at Maturity

D

Debit: Cash

Credit: Common stocks

Credit: Paid in capital in excess of par

5

Paying off an installment on a long term note payable

E

Debit: Cash

Credit: common stocks

6

Recording deletion expense

F

No journal entry

7

Issuing bonds for cash, at 98

G

Debit: stock dividends

Credit: Common stock dividends distributable.

8

Performing a 1: 3 stock split

H

Debit: Notes payable

Debit: Interest expense

Credit: Cash

9

Issuing common stocks at a price above par for cash

I

Debit: Interest payable

Credit: Cash

10

Issuing a large common stock dividends

J

Debit: Bonds payable

Credit: Cash