On december 1, campbell co. borrowed $10,000 cash from second bank by signing a 90-day, 6% interest-bearing note. on december 31, campbell accrued interest expense of $50. campbell does not use reversing entries. on march 1, the due date of the note, campbell will record the payment with debit entries to which of the following accounts?

Simon, aged 10, is invited to a classmate's birthday party at an exclusive ski resort on march 15th. the day will include 4 hours of snowboarding, lunch and birthday cake. simon's mother checks a box on the invitation that says "yes, we will attend" and returns it to the classmate's address. unfortunately, they later don't attend the party when simon comes down with the flu. on march 17th, simon's mother receives an invoice in the mail from simon's classmate for $35 that says, "party no-show fee." can simon's classmate collect the fee?