answer Second question please (80,000) . disregard the first one

When there were 500,000 authorized shares of 512 par value common stock, 50,000 shares issued, and 45,000 shares outstanding, and the market price was $14 per share, Your Company issued a 10% stock dividend. What was the entry to retained earnings when this transaction is recorded? O 563.000 debit O 560,000 debit O $189.000 credit O 563,000 credit $189.000 debit Your Company borrowed $80,000 on March 1, 2019 from the National Bank for an 18-month term. Your Company agreed to pay interest annually at the rate of 4.5% per year. What is the amount of interest expense appearing on the 2019 income statement? (Round to nearest dollar if you need to.) O $1,800 $3,800 O $300 O $ 500 O $3.000