A $46,000, three-month, 9% note payable was issued on December 1, 2024 What is the amount of accrued interest on December 31, 2024? (Do not round any intermediate calculations, and round your final answer to the nearest dollar.) O A $345 OB. $562 OC. $256 OD. $511 Bentley Corporation received cash from issuing 10,000 shares of common stock at par on January 1, 2024. The stock has a par value of $0.05 per share. Which is the correct journal entry to record this transaction? O A. Paid - In Capital in Excess of Par - Common is debited for $9,500, and Common Stock-$0.05 Par Value is credited for $9.500. B. Cash is credited for $10,000 and Common Stock-$0.05 Par Value is debited for $10,000. OC. Cash is debited for $500, and Common Stock-$0.05 Par Value is credited for $500. O D. Cash is debited for $10,000, Common Stock $0.05 Par Value is credited for $500, and Paid - In Capital in Excess of Par - Common credited for $9,500