Please if someone could answer these would be great. THANK YOU

Gerughty operates as a retailer of pools and spas. Some customers pick out hot tubs and place deposits with Gerughty to set the hot tubs aside for future delivery. The balance is due upon delivery of the hot tub, at which time, Gerughty satisfied its performance obligation and revenue is recognized. The average gross margin on the hot tubs is 75% of sales. The following pertinent data were taken from Gerughty's December 31, 2020, unadjusted trial balance: Regular sales $5,000,000 Prepayments received from customers $2,000,000 An analysis of the customer prepayments revealed that $1,200,000 was received for hot tubs delivered to customers during 2020. In Gerughty's December 31, 2020, balance sheet, deferred revenue would be O A) $2,000,000 O B) $1,500,000 O C) $1,200,000 D) $ 800,000 On May 1, 2020, Radler Inc. purchased merchandise for resale for $130,000 on credit terms 2/10, n/30 from a supplier. Radler Inc. incurred a shipping charge from a freight provider of $8,000 on the purchase, which was immediately paid. The company uses the gross method to record purchases. If Radler Inc. paid for half of its purchase on May 9, 2020, the entry to record the payment would include the following: A) Credit to cash for $65,000 B) Credit to inventory for $1,300 C) Credit to inventory for $1,380 D) Debit to Accounts Payable for $63,700 On September 1, 2020, Live Oak Company borrows $400,000 cash by issuing a one-year note payable to Suburban Bank in the amount of $400,000, bearing interest at 8%, with interest payable at the maturity date. On December 31, 2020, Live Oak Company's annual report date, what amount should Live Oak Company report as note payable and as interest payable? Note Payable Interest Payable $400,000 $10,667 B) $400,000 $ 8,000 C) $400,000 $32,000 O D) $432,000 $ 0