Please select the correct answers for the following multiple choice questions:

At year-end, Harari Sales has a Bonds payable balance of $40,000 and a Discount on bonds payable of $2,100. On the balance sheet, how will this information be shown? 0 A. $40,000 less one-tenth of $2,100 for a net balance of $39,790 0 B. $40,000 less discount of $2,100 for a net balance of $37,900 0 0. $40,000 plus discount for a total balance of $42,100 0 D. $40,000 only Bonds with a maturity value of $100,000 and a carrying value of $104,000 are converted into common shares. The entry will include a O A. credit to Premium on Bonds Payable for $4,000 0 B. credit to Common Shares for $100,000 0 C. credit to Common Shares for $104,000 0 D. debit to Bonds Payable for $104,000 \fLunar Corporation issues 50, $1,000 maturity value, 10% bonds at 95. The journal entry includes a O A. debit to Premium on Bonds Payable for $2,500 0 B. credit to Bonds Payable for $47,500 0 C. debit to Cash for $47,500 0 D. debit to Cash for $50,000 Uptown Inc. pays income tax at the rate of 30%. The president is considering an investment in new factory equipment of $500,000. He expects the income before taxes from the investment to be $55,000 annually. One option is to raise the money by issuing bonds that have a stated interest rate of 7%. Alternatively, Uptown Inc. can raise the $500,000 by issuing 100,000 common shares. Currently there are 200,000 common shares outstanding. The current annual net income(after interest and income tax), before considering the investment, is $730,000 per year. What is the earnings per common share if 100,000 common shares are issued? Round to the nearest cent. 0 A. $2.56 0 B. $3.73 0 C. $2.62 0 D. $3.80