Question 30 (1 point) A company received a 4% loan from a bank on January 1, 2021 of $51,000. Loan payments relating to both principal and interest (blended payments) of $11,456 are made once a year at the end of the year. On December 31, 2021, after making the payment, the company's statement of financial position would show (please round the interest expense to the nearest dollar in your calculation): A) A current portion of the loan of $0 and a long term portion of $51,000 B) A current portion of the loan of $9,793 and a long term portion of $31,791 C) A current portion of the loan of $11,456 and a long term portion of $39,544 OD) A current portion of the loan of $9,416 and a long term portion of $41,584 Question 25 (1 point) Bond A is an 8% 5-year bond sold at par. Bond B is identical to Bond A, except that it was sold at a discount for 90% of face value. Which of the following statements about these bonds is true? A) The total interest paid over the life of bond B is higher than the total interest paid over the life of bond A B) The total interest paid over the life of bonds A and B is the same C) The total interest expense over the life of bond A is higher than the total interest expense over the life of bond B OD) The total interest expense over the life of bonds A and B is the same