Potter Corporation pays its employees total salaries of $30,000 every other Friday for 10 workdays (employees don't work on Saturdays and Sundays). This year, the company's pay dates fall on November 20 (Friday) and December 4 (Friday). If Potter closes its books on November 30, which would it record with respect to salaries? Select one: O a. Salaries Expense Salaries Payable 15,000 15.000 b. 18,000 Salaries Expense Salaries Payable 18,000 Salaries Expense 21,000 Cash 21,000 O d. Salaries Expense 18,000 Cash 18,000 Dunder Mifflin Co. began the year with $400,000 in assets and $250,000 in liabilities. During the year, Dunder Mifflin recorded $50,000 in sales, $10,000 in expenses, and did not pay any dividends. If the company had a $100,000 increase in total assets and no change in liabilities, what was the amount of common stock that was issued during the year? Select one: a. $60,000 b. $140,000 c. None of the answer choices d. $100,000