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2) Marz Co. includes one coupon in each bag of pet food it sells. When customers return 8 coupons, they become entitled to receive a belt. The belts cost Marz $2 each. Marz estimates that 40% of the coupons will be redeemed. Information for 2021 is as follows: The premium expense for 2021 is: A) $30,000. B) $35,000. C) $50,000. D) $25,000. On January 1, 2022, Raya Co. issued 12% bonds with a face value of $600,000. The bonds ature in five years, and interest is paid semiannually on June 30 and December 31 . The nds were sold for $646,200 to yield 10%. Using the effective-interest method of ortization, interest expense for 2022 is: A) $64,436. B) $64,620. C) $60,000. D) $72,000. Company issues 4,000 shares of its $5 par value ordinary shares having a fair value 5 per share and 6,000 shares of its $15 par value preference shares for a lump sum of 000. What amount of the proceeds should be allocated to the preference shares? A) $100,000. B) $90,000. C) $120,000. D) $92,000