Which describes the main difference between a Psychiatrist and a Clinical Psychologist?
A. It’s psychiatrist diagnoses and treats mental disorders and can prescribe medications a clinical psychologist diagnoses and treats emotional/behavioral disorders and cannot prescribe medications
B. A psychiatrist diagnoses and treats mental disorders, while a clinical psychologist diagnoses and treats emotional/behavioral disorders, both can prescribe medications.
C. A psychiatrist diagnoses and treats emotional/behavioral disorders and can prescribe medications, a clinical psychologist diagnoses and treats mental disorders which can also prescribe medications
D. A psychiatrist diagnoses and treats mental/emotional disorders, a clinical psychologist diagnoses and treats behavioral disorders, and neither can prescribe medications

On january 1, 2018, gless textiles issued $12 million of 9%, 10-year convertible bonds at 101. the bonds pay interest on june 30 and december 31. each $1,000 bond is convertible into 40 shares of gless’s no par common stock. bonds that are similar in all respects, except that they are nonconvertible, currently are selling at 99 (that is, 99% of face amount). century services purchased 10% of the issue as an investment. on january 1, 2018, gless textiles issued $12 million of 9%, 10-year convertible bonds at 101. the bonds pay interest on june 30 and december 31. each $1,000 bond is convertible into 40 shares of gless’s no par common stock. bonds that are similar in all respects, except that they are nonconvertible, currently are selling at 99 (that is, 99% of face amount). century services purchased 10% of the issue as an investment. 3. on july 1, 2023, when gless’s common stock had a market price of $33 per share, century converted the bonds it held. prepare the journal entries by both gless and century for the conversion of the bonds (book value method).