On July 9, Mifflin Company receives a $8,100, 90-day, 8% note from customer Payton Summers as payment on account. What entry should be made on the maturity date assuming the maker pays in full? (Use 360 days a year.)

a. Debit Cash $8,100; credit Notes Receivable $8,100.
b. Debit Cash $8,262; credit Interest Revenue $162; credit Notes Receivable $8,100.
c. Debit Cash $8,222; credit Interest Revenue $122; credit Notes Receivable $8,100.
d. Debit Cash $8,208; credit Interest Revenue $108; credit Notes Receivable $8,100.
e. Debit Notes Receivable $8,100; debit Interest Receivable $162; credit Sales $8,262.

The stock of grommet corporation, a u.s. company, is publicly traded, with no single shareholder owning more than 5 percent of its outstanding stock. grommet owns 95 percent of the outstanding stock of staple inc., also a u.s. company. staple owns 100 percent of the outstanding stock of clip corporation, a canadian company. grommet and clip each own 50 percent of the outstanding stock of fastener inc., a u.s. company. grommet and staple each own 50 percent of the outstanding stock of binder corporation, a u.s. company. which of these corporations form an affiliated group eligible to file a consolidated tax return?