What is the reason for using the market rate in a bond issue price calculation? A. The market rate of interest is used to calculate the cash interest payments B. The market rate is used to find the interest expense each year when you need to use the effective interest rate method. C. The market rate of interest is used to find the PV of both the lump sum face value payment and the annual cash interest payments. D. Both B and C are correct. E. None of the above are correct. Issuing stock to investors for cash at a price above par would result in: A. a debit to Common Stock and a credit to Cash. B. a debit to Cash and a credit to Common Stock. C. a debit to Cash and Additional Paid in Capital - Common and a credit to Common Stock. D a debit to Cash and a credit to Common Stock and Additional Paid in Capital - Common