11. The NZA Bank agrees to issue $180,000 of 3-month notes payable to Campbell Ltd on 1 March 2019. The notes are interest-bearing at the rate of 10%. What is the correct journal entries to record the repayment of the notes including the interest, on due date? a) D Cash 180,000 C Notes payable 180,000 b) D Notes payable 180,000 C Cash 180,000 c) D Notes payable 180,000 D Interest expense 4,500 C Cash 184,500 d) Dotes payable 184,500 Cinter st expense 4,500 C Cash 180,000 12. If a cheque correctly written and paid by the bank for $275 is incorrectly recorded on the company's books for $257, the appropriate treatment on the bank reconciliation would be to: a) add $18 to the bank's balance b) add $18 to the cash at bank book balance c) deduct $18 from the bank's balance d) deduct $18 from the cash at bank book balance