On November 16, 2019, Pea Company borrowed $60,000 from Coat Company and gave a 90-day, 12% note. On December 31, 2019 the end of the accounting period, Coat makes the following entry: Select one: A. Notes receivable Interest income 900 900 B. Interest receivable Interest income 1,800 1,800 O C. Cash 900 Interest income 900 D. Interest receivable Interest income 900 900 Triangle Company, acquired a machine that involved the following expenditures and related factors: $228,000 Gross invoice price Sales tax Cash discount taken Freight Assembly of machine Installation of machine Assorted spare parts for future use Tuning and adjusting machine before use 8,500 3,420 4,050 5,400 8,100 16,200 2,700 The initial accounting cost of the machine should be: Select one: A. $203,220 B. $253,380 O C. $180,180 D. $196,380