REQUIRED: Use the following information for the eight questions which follow Heather Company has the following account balances after adjusting entries at December 31, 2011: Cash Bonds Payable (due 2050) Accounts Payable Dividends Treasury Stock, Common (22,000 shares Preferred Stock 10 par) Land Paid-in Capital in Excess of Par Value, Preferred Equipment Accounts Receivable Common Stock ($1 parj Sales Merchandise Inventory Cost of Goods Sold Uneamed Revenue Allowance for Doubtful Accounts Operating Expenses $ 137,000 100,000 22,000 20,000 98,000 80,000 220,000 8,000 240,000 90,000 400,000 940,000 70,000 720,000 18,000 15,000 95,000 40,000 40,000 27,000 Paid-in Capital in Excess of Par Value, Common Retained Earnings (1/1/2011)