Your Corporation had 150,000 authorized, shares of $8.00 par value common stock. There were 75,000 shares issued and 15,000 shares of treasury stock when it decided to issue a 10% stock dividend. The market value at the date of the dividend was $20 per share. How many shares are outstanding after the stock dividend?

Your Company issued a $150,000 face value bond on January 1, 2020. The 20-year term bond was issued at 99 and had a 3.5% stated rate of interest that is payable on a semi-annual basis each June 30^th and December 31^st. What is the carrying value of the bond after the fourth (end of year two) interest payment is made?