One) On June 1, 2019 Adelphi Corporation issued $335,000 of 6%, 5-year bonds.The bonds which were issued at 105, pay interest on January 1 and June 1.Use this information to calculate the amount of bond discount or premium that is amortized with each interest payment.If this is discount amortization enter as a positivenumber.If this is premium amortization enter as a negative number.

Two) On December 31, 2018, AdelphiCorporation has outstanding 1,000 shares of $100 par value, 7% cumulative and nonparticipating preferred stock, and 5,000 shares of $10 par value common stock. Preferred dividends were paid in 2016 but were not paid in 2017.During 2018, Alpha distributed $45,000 in dividends. Use this information to determine for 2018 the dollar amount of dividends that will be distributed perCommon Share.Round answer to closest cent.