Number 3. Please, explain

Assume that Kamchatny Vladimir borrowed $100,000 on January 1 of Year 1, at 5% interest per annum. On December 31, of Year 1, and $8,000 payment is made. On December 31, of year 2 another $8,000 payment is made. Using normal assumptions about interest and principal reduction, how much is the unpaid balance of Vladimir's loan after the second payment? a. $100,000 b. $94,000 c. $93, 850 d. $84,000 Bonds payable should be disclosed on the balance sheet. a. At their face value minus any unamortized premiums b. At their face value plus any unamortized premiums. c. At their maturity value. d. At their face value. When the contract interest rate for a bond exceeds the effective interest rate of the bond, a. The price of the bond will be equal to the future cash flow associated with the bond. The bond will be issued at a premium. d. The face value of the bond will fluctuate over its life