please explain

6A bond with a face value of $100,000 and a quoted price of 99 has a selling price of a) $91,000 b) $109,000 c) $99,000 In note book d) $9,900 If Norben Company issues 4,000 shares of $5 par value common stock for $140,000 a) Working Capital decreases $20,000 b) Total Equity increases $140,000 c) Contributed Capital increases $120,000 d) Total Assets decreases $100,000