Answer all please

Vasquez issued a $400,000 face value, 8%, 20-year bond at 95, which of the following is te correct journal entry to record the retirement of the bond at maturity? O A. Date Accounts and Explanation Debit Credit Cash 400,000 Bonds Payable 400,000 Date Accounts and Explanation Debit Credit Bonds Payable 380,000 Cash 380,000 Date Accounts and Explanation Debit Credit Bonds Payable 400,000 Cash 400,000 O D Date Accounts and Explanation Debit Credit Cash 380,000 Bonds Payable 380,000 8. On July 1, Hazen Corporation declared a $1.00 per share cash dividend on its common stock (20,000 shares) for stockholders on record as of July 15. Hazen paid the dividend on July 31. Journalize the entries declaring the cash dividend and paying the dividend. (Record debits first, then credits. Select the explanation on the last line of the journal entry table.) Journalize the entry declaring the cash dividend Date Accounts and Explanation Debit Credit Jul. 1 Journalize th e entry paying the dividend Date Accounts and Explanation Debit Credit Jul. 31 Partner withdrawals O A. increase partnership liabilities. O B. increase partnership capital O C. decrease partnership net income O D. decrease partnership capital