QUESTION 32 On January 1, 2019, Declan Diaper Co. declared a $2.00 per share dividend payable on February 1, to holders of record on January 15. Before the dividend was declared, the company had 200,000 shares of $10 par value stock outstanding On the date of payment, the journal entry would include a O A. There would be no journal entry on this date. B. a credit to Cash of $ 400,000. C. a debit to Retained Earnings of $ 400,000. D. a credit to Retained Earnings of $ 400,000 E a credit to Dividends Payable of $ 400,000 QUESTION 33 A 7-year, $1,000,000 zero coupon bond is priced to yield 8%. The amount the issuing company will receive when it is issued is: A $ 547,034.24 B. $ 583,490.40 C. $1,000,000.00 D. $ 543,933.74 E. none of the listed choices