common stock was $ 24 per share at December 31 , 2014 , and $ 25 per share at December 31 , 2015 . The cost method is used to record treasury stock transactions . What account ( s ) should Gannon credit in 2015 to record the sale of 5,000 shares ?
15 ) When computing diluted earnings per share , convertible bonds are
16 ) Jeff Corporation purchased a limited-life intangible asset for $ 225,000 on May 1 , 2013 . It has a useful life of 10 years . What total amount of amortization expense should have been recorded on the intangible asset by December 31 , 2015 ?
17 ) A corporation called an outstanding bond obligation four years before maturity . At that time there was an unamortized discount of $ 750,000 . To extinguish this debt , the company had to pay a call premium of $ 250,000 . Ignoring income tax considerations , how should these amounts be treated for accounting purposes ?
18 ) Slack Inc . borrowed $ 320,000 on April 1 . The note requires interest at 12 % and principal to be paid in one year . How much interest is recognized for the period from April 1 to December 31 ?