please assist with both question.

The following information was available for Skysong, Inc. at December 31, 2022: beginning inventory $79000; ending inventory $106000; cost of goods sold $638250; and sales $832000. Skysong days in inventory in 2022 was (Round intermediate calculation to 2 decimol places, e.g. 1.20. Use 365 days for calculation.) 52.9days.60.6days.45.2days.40.6days. Kingbird, Inc. lends Whispering Winds industries $58800 on August 1,2022 , accepting a 9-month, 15\% interest note. If Kingbird, Inc. prepares its financial statements as of December 31,2022 , what adjusting entry must it make? Cash 3675