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a Cu 29. On July 15t 2019, Raymond Company borrows $180,000 from National Bank on a 5 month, $180,000,9% note. The entry by Ray Company to record payment of the note and accrued interest on November 1st 2019 is A. Note payable 186.000 Cash 186,000 B. Note payable 180,000 Interest Payable Cash 6,750 186,750 6.000 C. Note payable 180,000 Interest expense Cash D. Note payable 174,000 Interest Payable 186,000 6,000 Cash 180,000 Cu 34. On Feb 1, Mary received a $45,000 in cash for consulting services to be provided over the next 3 months. The full amount should be recorded in Unearned revenue account. this account belongs to: A. Revenue account B. Liabilities account c. Expense account D. Assets account