Washington corporation issued 4,000 shares of its $20 par value common stock for $23 per share. the entry to record the issuance would include a
a. debit to cash for $80,000.
b. credit to common stock for $12,000.
c. credit to common stock for $80,000.
d. debit to paid-in capital in excess of par value for $12,000.

On the first day of the fiscal year, a company issues an $7,500,000, 8%, five-year bond that pays semiannual interest of $300,000 ($7,500,000 × 8% × ½), receiving cash of $7,740,000. journalize the first interest payment and the amortization of the related bond premium. round to the nearest dollar. if an amount box does not require an entry, leave it blank.

land, a building and equipment are acquired for a lump sum of $ 1,000,000. the market values of the land, building and equipment are $ 300,000, $ 800,000 and $ 300,000, respectively. what is the cost assigned to the equipment? (do not round any intermediary calculations, and round your final answer to the nearest dollar.)

Emerson has an associate degree based on the chart below how will his employment opportunities change from 2008 to 2018