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On January 1, Year 1, Zero Company obtained a $52,000, 4-year, 6.5% installment note from Regional Bank. The note requires annual payments consisting of principal and interest of $15,179, beginning on December 31 of the current year. The December 31, Year 1 carrying amount in the allocation of periodic payments table for this installment note will be equal to: a. $27,635 b. $39,000 c. $40,201 d. $36,821 The charter of a corporation provides for the issuance of 143,000 shares of common stock. Assume that 69,000 shares were originally issued and 10,700 were subsequently reacquired. What is the number of shares outstanding? a. 10,700 b. 143,000 C. 58,300 d. 69,000 On January 1, Gemstone Company obtained a $165,000, 10-year, 7% installment note from Guarantee Bank. The note requires annual payments of $23,492, with the first payment occurring on the last day of the fiscal year. The first payment consists of interest of $11,550 and principal repayment of $11,942. The journal entry to record the issuance of the installment note for cash on January 1 would include a a. debit to interest expense for $11,550 b. credit to notes payable for $165,000 C. debit to notes payable for $165,000 d. credit to interest payable for $11,550