Please write the answers clearly!

12. Parks Company receives a $ 5,000, 3-month, 8% promissory note from Todd Company in settlement of an A) Notes Receivable 5,100 B) Notes Receivable 5,100 Company make upon receiving the note? open accounts receivable. What entry will Parks Accounts Reccivable-Todd Company Accounts Reccivable-Todd Company Interest Revenue 5,100 5,000 100 C) Notes Receivable5,000 Interest Receivable 100 Accounts Receivable-Todd Company 5,000 D) Notes Receivable 5,000 Accounts Reccivable-Todd Company 5,000 13. The interest on a $2,000, 6%, 90-day note receivable A) $120. B) $60. C) S30. D) $90 is 14. Writing off an uncollectible account under the allowance method requires a debit to A) Accounts Receivable B) Allowance for Doubtful Accounts. C) Bad Debts Expense. D) Uncollectible Accounts Expense. A col company invests S16 million in a mine estimated to have 20 million tons of coal and no salvage value. It is expected that the mine will be in operation for 5 years. In the first year, 1,000,000 tons of coal are extracted and sold. What is the depletion expense for the first A) $800,000 B) $320,000 C) $80,000 D) Cannot be determined from the information provided