On 1/191, Rupall Fashions purchased $100,000 of And Company 6% semi-annual bonds for $95,000. The market interest rate on 1/1/41 for bonds of similar risk and maturity was 7%. The bonds pay interest on June 30 and December 31 of each year. Rupall has the intent and ability to hold the bonds until maturity, and uses the effective interest method. On 12/31/71, Rupall should credit interest income of: O a $3,500 O b. $3,000 Oc. $3,336 d. $3,325 On 11/91, Nana Company paid $75,000 for 4,000 shares of Opa Company common stock. The ownership in Opa Company is 10%. Nana Company does not have significant influence over Opa Company. Opa reported net income of $52,000 for the year ended 12/3141. The fair value of the Opa stock on that date was $45 per share. What amount will be reported in the balance sheet of Nana Company for the investment in Opa at December 31, 2021? O a $75,000 b. $180,000 Oc. $284,400 d. $360,000