Simple MCQ question from Financial Accounting. Please solve it ASAP!!!

QUESTION 19 If you debit an expense account, what impact does that have on stockholders' equity? There is no effect on stockholders' equity Increases stockholders' equity O Decreases stockholders' equity Kellogg, Inc. purchased 200 shares of its own stock for $30 cash per share. Which of the following answers reflects how this purchase of treasury stock would affect the elements of Kellogg's financial statements? Stk. Equity Net Inc Stmt. of Cash Flows Assets Liab. - + Rev. Exp. . NA - - Investme nt NA 6,000 NA 6000 + - Cash 6,000 (6,000) (6,000 (6,000) B NA NA NA NA 6,000 NA (6,000) NA NA NA NA NA NA NA NA NA 6,0000A 6,000 1A (6.000)FA 6.000 FA NA NA NA - C D + Option A O Option B Option Option D QUESTION 21 On January 1, Year 1. Eureka Company issued $100.000 of five-year. 796 bonds at face value. The annual cash payment for interest is due on January 1 of each year beginning January 1. Year 2. Based on this information, what is the total amount of liabilities related to these bonds that will be reported on the balance sheet at December 31. Year 1? $100.000 O $99,300 O $107.000 $7.000