The Home Store reported the following figures: Retained Earnings, February 1, 2019...........$15 million Retained Earnings, February 1, 2018...........$22 million The company's fiscal year ends on February 1 each year. Net income for the fiscal year ending February 1, 2017 is $25 million. What is the amount of dividends declared for the fiscal year ending February 1, 2017? O A. $22 million O B. $3 million O C. $32 million O D. $25 million Williamson Company declared and distributed a 10% stock dividend when it had 100,000 shares of $1 par value common stock outstanding. The market price per share of common stock was $10 per share when the dividend was declared. The journal entry to record the stock dividend would include a credit to: O A. Paid - in Capital in Excess of ParCommon $90,000. O B. Common Stock $100,000. O C. Retained Earnings $10,000. OD. Retained Earnings $100,000. NBC Corporation issued $560,000, 9%, 5-year bonds on January 1, 2019 for $606,573 when the market interest rate was 7%. Interest is paid semiannually on January 1 and July 1. The corporation uses the effective - interest method to amortize bond premium. The total amount of bond interest expense recognized on July 1, 2019 is: O A. $21,230. O B. $27,296. OC. $19,600. OD. $25,200