Swifty Company reports the following amounts for 2020: The 2020 rate of return on common stockholders' equity is \29.78. \37.23. \33.75. \31.25. The 2020 financial statements of Sheffield Corp. contain the following selected data (in millions). The debt to assets ratio is \23.8. \70.2. \53.3. \135.6 On the date of issue, Bramble Corporation sells \\( \\$ 4.8 \\) million of 5 -year bonds at 98 . The entry to record the sale will include the following debits and credits: Bonds Payable Discount on Bonds Payable \\( \\$ 4704000 \\) Cr. \\( \\quad \\$ 1152000 \\) Dr. \\( \\$ 4704000 \\mathrm{Cr} \\) \\$0 Dr. \\( \\$ 4800000 \\mathrm{Cr} . \\quad \\$ 96000 \\mathrm{Dr} \\). \\( \\$ 4800000 \\mathrm{Cr} . \\quad \\$ 9600 \\mathrm{Dr} \\)