Areduction of par or stated value of stock results from a liquidating dividend stock split stock option preferred dividend when a stock dividend is declared, which of the following accounts is credited? common sock dividend payable stock dividends distributable retained earnings on january 1 of the current year, the barton corporation issued 10% bonds with a face value of $200,000. the bonds are sold for $191,000. the bonds pay interest semiannually on june 30 and december 31 and the maturity date is december 31, five years from now. barton records straight- line amortization of the bond discount. the bond interest expense for the year ended december 31 is $10, 900 $18, 200 $21, 800 $29,000 the adjusting entry to record the amortization of a discount on bonds payable is debit discount on bonds payable, credit interest expense debit interest expense, credit discount on bonds payable debit interest expense, credit cash debit bonds payable, credit interest expense on january 1, the elias corporation issued 10% bonds with a face value of $50,000. the bonds are sold for $46,000. the bonds pay interest semiannually on june 30 and december 31 and the maturity date is december 31, ten years from now. elias records straight-line amortization of the bond discount. the bond interest expense for the year ended december 31 of the first year is $5,000 $5, 200 $5, 800 $5, 400