Please help!?!?

Franks boat shop inc reports net income of 63,000, income before taxes of 90,000 and interest expense of 18,000. The weighted-average number of shares of common stock outstanding during the year was 30,000 shares. what is the times-interest-earned ratio?

a. 3.5

b. 6.0

c. 8.9

d. 5.0

D corp issued 100,000, 5- year bonds at 97 on jan 1 2008. on dec 31. 2018 the bonds matured. the payment of the bonds at maturity would be reported on the statement of cash flows as a cash outflow of:

A. 97,000 in investing

B. 97,000 in financing

C. 100,000 in financing

D. 100,000 in investing

Arnold inc declares and distributes a 10% common stock dividend when it has 20,000 shares of $10 par value common stock outstanding. if the market value of the common stock is $25, the journal entry to record the stock dividend would include a:

A. debit to R/Earnings 50,000

B. debit to R/Earnings 20,000

C. Credit to Paid-in Capital in excess of par- common 50,000

D. Credit to paid in capital in excess of par common 20,000