answer both questions and just the answer

Question 4 10 points Save Answe Waco Spa sold a gift certificate good for $100 of services on January 1st. On January 22nd 570 of the gift certificate was redeemed (used) by a customer for a treatment. What is the entry Waco Spa will record on January 22nd? 570 Deferred Revenue OA Service Revenue Undeferred Revenue Deferred Revenue $70 Deferred Revenue Cash Service Revenue Deferred Revenue Question 5 10 points On November 1, 2019, Mom's Burgers signed a $400,000, 6 six month note payable with the amount borrowed plus accrued interest due six months later on May 1, 2020. The appropriate adjusting entry was recorded on Dec 31. On May 1, 2020 what is the appropriate journal entry for the repayment of the note payable? Note Payable 5400,000 Interest Expense $12.000 Cash 3412,000 Note Payable $400,000 Interest Expense $8,000 CB Interest Payable Cash $2,000 4406,000 Note Payable Interest Expense OC. Interest Payable Cash S100.000 $10,000 $2.000 1412 000 Note Payable Interest Expense D. Interest Payable Cash 5400,000 58,000 14.000 1412,000