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On January 1 of the current year, the Barton Corporation issued 6% bonds with a face value of $97,000. The bonds are sold for $94,090. The bonds pay interest semiannually on June 30 and December 31 and the maturity date is December 31, five years from now. Barton records straight-line amortization of the bond discount. The bond interest expense for the year ended December 31 is Oa. $6.402 Ob. $2.910 Oc. $485 Od. $5,820 If $1,029,000 of 10% bonds are issued at 102 1/2, The amount of cash received from the sale is Oa. $1,131.900 $ Ob. $1,029,000 Oc. $771.750 Od. $1.054.725 The charter of a corporation provides for the issuance of 106,000 shares of common stock. Assume that 49,000 shares were originally issued and 5,500 were subsequently reacquired. What is the number of shares outstanding Oa. 49.000 Ob. 54,500 Oc. 5,500 Od. 43.500 If Dakota Company issues 2,300 shares of $10 par common stock for $39,100, Oa. Cash will be debited for $23,000. Ob. Paid-in Capital in excess of Par Value will be credited for $16,100. Oc Paid-in Capital in excess of Par Value will be credited for $23,000. Od. Common Stock will be credited for $39.100. Alma Corp. issues 2,690 shares of 58 par common stock at $18 per share. When the transaction is recorded, credit(s) are made to Oa. Common Stock $21,520 and Paid-in Capital in Excess of Par Value $26,900. Ob. Common Stock $21,520 and Paid-in Capital in Excess of Stated Value $26,900. Oc. Common Stock $26,900 and Retained Earnings $21,520. Od. Common Stock $48,420