QUESTION 13 An entry to appropriate a portion of retained earnings to finance a future plant expansion would include a credit to: Retained Earnings Retained Earnings Appropriated for Plant Expansion Pald-in Capital in Excess of Par. Unappropriated Retained Earnings. QUESTION 14 Harley Corporation issued a 10%, $800,000 B-year bond at 104. The entry to record the ance transaction is to debit Cash $632,000 credit Bonds Payable $800,000 credit Premium on Bonds Payable $32,000 debit Cash 5832,000 credit Bonds Payable $832.000 debit Cash $800,000, debt Premium on Bonds Payabia $32,000 credit Bands Payable 5832.000. debit Cash $600,000, credit Blonds Payable $600,000 QUESTION 15 The records of Aaron Paint Co, showed the issuance of a long term note in the amount of $15,000 of Common Stock in the amount of $50,000, and payment of dividends in the amount of $21.100. The amount of Net Cash Flow from Financing Activities using the indirect method is $45,700 $56,100 $87.900 $13,900