1 On June 1, 2019 Adelphi Corporation issued $260,000 of 6%, 5-year

bonds.  The bonds which were issued at 97, pay interest on January 1 and June 1. Use this information to calculate the amount of bond discount or premium that is amortized with each interest payment. If this is discount amortization enter as a positive number. If this is premium amortization enter as a negative number.

2 On December 31, 2018, Adelphi Corporation has outstanding 1,000 shares of $100 par value, 6% cumulative and nonparticipating preferred stock, and 16,000 shares of $10 par value common stock. Preferred dividends were paid in 2016 but were not paid in 2017. During 2018, Alpha distributed $50,000 in dividends. Use this information to determine for 2018 the dollar amount of dividends that will be distributed per Common Share.

3 On March 1, 2019, Baltimore Corporation had 55,000 shares of common stock outstanding with a par value of $5 per share. On March 1, Baltimore Corporation authorized a 10% stock dividend when the market value was $12 per share. Use this information to calculate the amount either (debited) or credited to retained earnings.

4 The Common Stock account for Baltimore Corporation on January 1, 2018 was $52,500. On July 1, 2018 Baltimore issued an additional 6,000 shares of common stock. The Common Stock is $5 par. There was neither Preferred Stock nor any Treasury Stock. Paid in Capital Excess to par Common Stock was $20,000 on January 1 and $40,000 on July 2 and net income was $107,000.  Use this information to determine for December 31, 2018 the amount of Earnings per Share