QUESTION 2 On January 1, 2023, Entity D issued $600,000 of 5%, 5-year bonds at 98. The bonds pay interest annually on December 31 and Entity D amortizes any premium or discount using the straight-line method. These bonds were issued at none of the above. a discount of $12,000. O a premium of $12,000. at par for $600,000 QUESTION 3 Regular cash dividends on common stock reduce the company's Common stock Treasury stock. Paid-in-capital in excess of par. Retained earnings