1__On Noember 1, 2021, Tim's Tos borros $30,600,000 a 7% o finance he holida sales season. The noe is for a si-monh erm and boh principal and ineres are paable a mari. Wha is he balance of ineres paable for he loan as of December 31, 2021?

A)$178,500

B)$357,000

C)$89,250

2__

The Hamada Compan sales for 2021 oaled $150,000 and prchases oaled $92,000.

Seleced Janar 1, 2021, balances ere: accons receiable, $18,400; inenor, $15,200; accons paable, $11,700.

December 31, 2021, balances ere:

accons receiable, $15,800;

inenor, $18,400; accons paable, $14,900.

Ne cash flos from hese aciiies ere:

A)$57,400

B)$76,400

C)$58,000