James Corporation issued 5,000 preference shares with a par value of CHF100 for CHF205 per share. This transaction will tof Select one: A. increase Share Premium-Preference by CHF 1,025,000. B. increase Share Capital-Ordinary by CHF525,000. X C. increase total equity by CHF 1,025,000 D. decrease Retained Earnings by CHF525,000. 57. On September 1, Bud's Painting Service borrows 150,000 from Highlands Bank on a 4-month, 150,000, 6% note. The entry by Bud Painting Service to record payment of the note and accrued interest on January 1 is Select one: a. d. Notes Payable Interest Expense Cash b. c. Notes Payable Interest Payable Cash c.b. Notes Payable. Interest Payable. Cash d.a. Notes Payable. Cash 150,000 3,000 153,000 x 150,000 9,000 159,000 150.000 3,000 153,000 153,000 153,000