ABC Company Issues $$100,000$ of $30$ year $5\%$ bonds at $102.$ What entry Is used to record this transaction?: $*$

a$.$ Debit cash $102,000,$ credit bonds payable $102,000$

b$.$ Debit cash $102,000,$ credit bonds payable $100,000$ and credit premium on bonds payable $2,000$

c$.$ Debit cash $100,000,$ debit premium on bonds payable $2,000$ and credit bonds payable $102,000$

d$.$ Debit bonds payable $100,000,$ debit premium on bonds payable $2,000$ and credit cash $102,000$

e$.$ Debit cash $100,000,$ credit bonds payable $100,000$

X Company uses a perlodic Inventory system. The following units of a particular Item were purchased and sold during the period:

Beginning Inventory $50$ units at $$15$

Flrst sale $,35$ units

First purchase $,20$ units at $$16$

Second sale $,30$ units

Second purchase $,15$ units at $$17$

What are the unit cost$($s$)$ of the remaining units on hand at the end of the perlod as determined by the FIFO costing method?: $*$

a$.$ $$15$

b$.$ $$16$

c$.$ $$17$

d$.$ $$15$ and $$16$

e$.$ $$16$ and $$17$

$17.$ On January $1,2014,$ Z Company Issues $$1$ mIIIIon of $10$ year bonds at $98$ with $4\%$ Interest payable semlannually. What is the value of the bonds payable account on December $31,2014?($Please note that this question is NOT asking for the carrying value of the bonds.$)$: $*$

a$.$ $$980,000$

b$.$ $$990,000$

c$.$ $$1,000,000$

d$.$ $$1,018,000$

e$.$ $$1,020,000$