Basil corporation issues for cash $1,000,000 of 8%, 10-year bonds, interest payable annually, at a time when themarket rate of interest is 7%. the straight-line method is adopted for the amortization of bond discount orpremium. which of the following statements is true?
a. the carrying amount increases from its amount at issuance date to $1,000,000 at maturity.
b. the carrying amount decreases from its amount at issuance date to $1,000,000 at maturity.
c. the amount of annual interest paid to bondholders increases over the 10-year life of the bonds.
d. the amount of annual interest expense decreases as the bonds approach maturity.

Ds unlimited has the following transactions during august. august 6 purchases 58 handheld game devices on account from gamegirl, inc., for $140 each, terms 2/10, n/60. august 7 pays $340 to sure shipping for freight charges associated with the august 6 purchase. august 10 returns to gamegirl three game devices that were defective. august 14 pays the full amount due to gamegirl. august 23 sells 38 game devices purchased on august 6 for $160 each to customers on account. the total cost of the 38 game devices sold is $5,448.51. required: record the transactions of ds unlimited, assuming the company uses a perpetual inventory system. (if no entry is required for a transaction/event, select "no journal entry required" in the first account field. round your answers to 2 decimal places.)

Kyle and alyssa paid $1,000 and $4,000 in qualifying expenses for their two daughters jane and jill, respectively, to attend the university of california. jane is a sophomore and jill is a freshman. kyle and alyssa's agi is $135,000 and they file a joint return. what is their allowable american opportunity tax credit after the credit phase-out based on agi is taken into account?

Differentiate between the trait, behavioral, and results-based performance appraisal systems, providing an example where each would be most applicable.