QUESTION 20 Garland Company received proceeds of 5676,000 on 10 year, 8% bonds issued on January 1, 2018. The bonds had a face value of $700,000, pay interest annually on January 1, and have a call price of 101. Garland uses the straight-line method of amortization Calculate the annual amortization amount of the discount (Round answer to the nearest dollar) QUESTION 21 Algol Company reported total manufacturing costs of $220,000, manufacturing overhead totaling $41,000, and direct materials totaling 566,000 Calculate direct labor cost QUESTION 22 Turnbull Department Store had net credit sales of 518,000,000 and cost of goods sold of $15,000,000 for the year. The average Inventory for the year amounted to $2,000,000 Calculate the Inventory turnover for the year. (Answers should be rounded to one decimal place, le 7.666 should be entered as 7.7)