No explanation. Just a quick answer please!

A Bank of Canada Bond is dated December 1, 2020 pays interest on May 31 an November 30. This bond was issued (sold) on June 30, 2021, The amount of ca: received by the issuer on June 30, 2021 will be: Increased by accrued interest from May 31 to June 30. Decreased by accrued interest from December 1 to June 30. Unaffected by any accrued interest. Decreased by accrued interest from May 31 to June 30. Zebra Corp. has the following share capital outstanding at January 1, 2021: Common, 10.000 shares Preferred $1.80 non-cumulative, non-participating, 10,000 shares Dividends were not declared in 2019 or 2020. Total dividends of $90,000 were declared in 2021. The total amounts that will be received by the preferred shareholders and common shareholders are: Preferred $54.000 and Common $36.000 Preferred $18.000 and Common $72.000 Preferred $36.000 and Common $54.000 Preferred $90.000 and Common SO Charlie Company is suing a competitor for $120,000 for patent infringement. Charlie's legal team estimates that it is 70% likely that Charlie Company will win. Under IFRS standards: A contingent gain of $84,000 should be accrued. $ A contingent gain of $120,000 may be disclosed. A contingent gain of $120.000 should be accrued. No disclosure or accrual should be recorded because contingent gains are not disclosed or recorded until the settlement money is received