18. Interest expense on a note payable, with interest due at maturity, is (a) always equal to zero. (b) accrued over the life of the note. (c) only recorded at the time the note is issued. (d) only recorded at maturity when the note is paid. 19. The number of shares that may be issued according to the corporation's articles of incorporation is referred to as the (a) authorized shares. (b) issued shares. (c) unissued shares. (d) redeemable shares