V VSEVIO can company the beneficury of guarantee no. (44/2018) has requested a claim of JD 8000 and the Arab bank paid the amount in cash the guarantee was issued on 1/1/2018 for 6 months upon request client Sami the guarantee issued at amount of JD 20000; the cash collateral was 40%. 1. the debit side of the journal entry prepared on 1/3/2018 in Arab bank records includes (JD) v Dt Guarantee collateral 1000 DE CCA. Sami 7000 CE cash 8000 B Dr Guarantee collateral 7000 De CCA- Sami 1000 Ct cash 8000 Dr C.CA. Sami 8000 CI cash 8000 2 12.09 2- the percentage of cash collateral to remaining balance of the guarantee after Amount paid to the beneficiary on 1/3/2018 become: A. 72.72% B. 80 % C. 66.66% D. 100%