please explain how they got to the answer

6. For calendar 2023 , the gross profit of Seymour Corp. was $135,000; the cost of goods manufactured was $360,000; the beginning inventories of goods in process and finished goods were $33,500 and $57,000, respectively; and the ending inventories of goods in process and finished goods were $44,000 and $71,000, respectively. Seymour Corp.'s sales for 2023 must have been a) $346,000. b) $552,000. c) $445,000. d) $481,000 16. On September 1,2020 , Coffee Ltd. issued a $1,800,000,12% note to Humungous Bank, payable in three equal annual principal payments of $600,000. On this date, the bank's prime rate was 11%. The first payment for interest and principal was made on September 1, 2021. At December 31, 2021, Coffee should record accrued interest payable of a) $72,000. b) $66,000. c) $48,000. d) $44,000. 17. On Dec 12,2020 , Ivory Coast, CGA, received $5,000 from a customer as an advance payment for accounting work to be done. The payment was credited to Service Revenue. Thirty percent of the work was performed in December 2020, with the rest to be done in January 2021 , at which time the customer will be billed. The required adjusting entry at December 31,2020 (year end) is a) Dr. Unearned Revenue $1,500, Cr. Service Revenue $1,500. b) Dr. Service Revenue $1,500, Cr. Unearned Revenue $1,500. c) Dr. Service Revenue $3,500, Cr. Unearned Revenue $3,500. d) Dr. Unearned Revenue $3,500, Cr. Service Revenue $3,500