6. Which of the following is a real (permanent) account? a. Unearned Revenue b. Service Revenue c. Accrued Revenue d. Dividend 7. Tate Company purchased equipment on October 1st, 2020 by issuing a 6-month. 9% note with a face value of $80,000. The company prepares adjusting entries annually. The December 31, 2020 adjusting entry is: a debit Interest Expense and credit Interest Payable, $1200. b. debit Interest Expense and credit Interest Pavable. $1800. debit Interest Expense and credit Cash. $1200. d debit Interest Expense and credit Cash. $1800. 8. Maso Company recorded journal entries for the issuance of common stock for $300,000, the payment of $40,000 on accounts payable, and the payment of salaries expense of What net effect do these entries have on stockholders' equity? a. 300.000 b. 240.000 c. 200,000 d. 160,000