For each event listed below, identify the accounts that should be used to record the economic event and the dollar amount for that account. You should enter the letters that correspond to the accounts that should be used, along with the related dollar amounts. Your answers will be evaluated based on whether you have included every account and the related dollar amount that is needed and not included any account that is not needed. An account can be used in analyzing more than one event.

A.	additional paid-in capital
B.	bonds payable
C.	cash
D.	common stock
E.	discount on bonds payable
F.	equipment
G.	interest expense
H.	interest payable
I.	preferred stock
J.	premium on bonds payable
K.	treasury stock

(Example:

Event: The company purchased equipment, paying cash of $15,000 Answer: F $15,000; C $15,000)

1,) The company issued bonds in the amount of $10,000,000, receiving cash of $9,400,000 at the time of issuance.