The activities that are included in the operating activities section of the statement of cash flows are ________.

A) activities that involve stockholders' equity

B) activities that pertain to construction of new facilities

C) activities that increase or decrease long-term assets

D) activities that create revenue or expenses

On October 1, 2019, Fashion Jewelers accepted a 5-month, 11% note for $7500 in settlement of an overdue account receivable. The accounting period ends on December 31. Calculate the accrued interest on the note at December 31, 2019. (Round any intermediate calculations to two decimal places, and your final answer to the nearest dollar.)

A) $344

B) $206

C) $413

D) $825