On 1/1/2023, Lantana Loan Co., a calendar-year company, accepts a 4%,$200,000 three-year loan that pays interest semi-annually on 6/30 and 12/31 from Diamond Distributors, when the market rate of interest was 6%. In exchange for the note, Diamond agrees to make semi-annual interest payments and repay the full $200,000 at maturity. How much cash will Diamond receive in exchange for this note? $264.684 $200.000 $189.166 $196,000 Dante, Inc. reacquired 57,000 shares of its $1 par common stock for $19 per share on January 31. On March 1 they sold 9,000 treasury shares for $28 per share. On April 1 they sold 5,000 treasury shares for $15 per share. What is the necessary journal entry for March 1 ? Debit Cash \$252.000; Credit PIC-TS \$171.000; Credit APIC -TC \$81,000 Debit Cash \$252,000; Credit PIC-TS \$171,000; Credit Retained Earnings \$81,000 Debit Cash $75,000; Credit PIC TS $75,000 Debit Cash \$252,000: Credit PIC-TS $252,000