Question 34 (10 points) What is the price of a bond with a par value of $120,000 but is being sold at 102.35? O a) $131,004 b) $102,350 O c) $120,455 d) $122,820 Question 35 (10 points) The Board of Directors of Devious Corp declares a cash dividend of $1.17 per common share on 15 October for all shareholders of record as of 31 October. The dividend payment date is 12 November. 700,000 shares are outstanding. The declaration would be recorded as a) Debit Retained Earnings and Credit Cash ohit Ratainer Farnings and Credit Common Dividend Payable