please solve these questions with full explanations. thanks!!

28. Timothy Company sold merchandise to a customer on October 17 of 2004. They accepted a $4,800, 90-day, 10% note as payment. If Timothy Company's accounting period ends on December 31, 2004 [Oct 17 to Dec 31 = 75 days], Timothy Company's journal entry on January 15 ( when the note plus interest is received ) will include: A) Credit to Interest Revenue for $120 B) Credit to Interest Revenue for $480 C) Credit to Interest Receivable for $20 D) Credit to Interest Receivable for $100 E) Debit to Cash for $5,280 35. Ashley Company paid $150,000, plus a 6% commission and $4,000 in closing costs for a property. The property included land appraised at $87,500, land improvements appraised at $35,000, and a building appraised at $52,500. What should be the allocation of this property's costs in the company's accounting records? A) Land $75,000; Land Improvements, $30,000; Building, $45,000. B) Land $75,000; Land Improvements, $30,800; Building, $46,200. C) Land $81,500; Land Improvements, $32,600; Building, $48,900. D) Land $79,500; Land Improvements, $32,600; Building, $47,700. E) Land $87,500; Land Improvements; $35,000; Building; $52,500. 41. An employee earns two weeks' paid vacation for every 50 weeks of work in a year. The employee is paid weekly, and earns an annual salary of $35,360. What is the total weekly Salary Expense for the employer? A) $680.00 B) $707.20 C) $736.67 D) $27.20 E) $2,946.67 44. Matthew Company issued 10-year, 7% bonds (paying semiannual interest) with a par value of $100,000. The market rate of interest when the bonds were issued was 6%. Compute the price of the bonds when they were issued. A) $107,360.70 B) $93,206.05 C) $107,441.25 D) $93,290.70 E) $107,018.80