please help with these accounting problems! all questions please and thank you!

19. Rosen Company receives a $9,000, 3-month, 6% promissory note from Bay Company in settlement of an open accounts receivable. What entry will Rosen Company make upon receiving the note? A) Notes Receivable 9,135 Accounts Receivable-Bay Company 9,135 B) Notes Receivable 9,135 Accounts Receivable-Bay Company 9,000 Interest Revenue 135 C) Notes Receivable 9,000 Interest Receivable 135 Accounts Receivable Bay Company 9,000 Interest Revenue 135 D) Notes Receivable 9,000 Accounts Receivable Bay Company 9,000 20. Young Company lends Dobson industries $40,000 on August 1, 2017, accepting a 9- month, 9% interest note. If Young prepares its financial statements as of December 31, 2017, what adjusting entry must it make? A) Interest Receivable 1,500 Interest Revenue 1,500 B) Accounts Receivable 1,500 Interest Receivable C) Cash 1,500 Interest Revenue 1,500 D) Notes Receivable 1,500 Interest Revenue 1,500 1,500