Question 11 JOURNAL ENTRIES: What is the journal entry to record the issuance of $100,000 face amount of 10% bonds for $105,000 cash? a. Dr. Discount on Bonds Payable 5000 Dr. Bonds Payable 100000 Cr. Cash 105,000; b. Dr. Premium on Bonds Payable 5,000 Dr. Bonds Payable 100,000; Cr. Cash 105,000 c. Dr. Cash 105,000; Cr. Bonds Payable 105,000 d. Dr. Cash 105,000; Cr. Premium on Bonds Payable 5,000 Cr. Bonds Payable 100,000 e. None of the above O Question 12 2 points Saved PARTNERSHIP INCOME DISTRIBUTION: For partnership F, if Partner B's salary allowance is 120,000 and Partner B's interest on original capital balance is 10,000 and Partner B's share of the remainder of the partnership's net income is 40,000, how much is Partner B's total share of the partnership's net income? a. 170,000 b. 150,000 c. 120,000 d. 100,000 e. None of the above