Please help me solve the questions 10 & 11.

Taylor Bank lends Guarantee Company $150,000 on January 1. Guarantee Company signs a $150,000, 8%, 9-month note. The entry made by Guarantee Company on January 1 to record the proceeds and Issuance of the note is A. Cash Notes Payable B. Notes Payable Interest Payable Cash Interest Expense C. Cash Interest Expense Notes Payable D. Interest Expense Cash Notes Payable [III-15 mums; m. - Prepae-glwloonsmdjoumd mules for capital mmuanm,Murymdz . Common Stock . Cash . Organizational Expenses 150,000 120,000 7,200 162,000 1 2,000 138,000 . Paid-In Capital in Excess of ParCommon Stock 150,000 120.000 7.200 12,000 150,000 150,000 The entry to record the issuance of common stock at a price above par includes a debit to