I assume there's a plus sign missing above...
Convert to polar coordinates, using

Then the Jacobian is

Then

so the integral can be written as

Let

, so that

.
I think the answer is 3 route 5
First find a perfect square that goes into 45 in this case 9
Then as it's 9x5 simplify the nine to 3
Hope this helps
C is the answer to the problem
Ok so you sold 4,000 stock at $3 above par value
Cash=92,000 (4,000x23)
commonstock issuance=80000 (4,000x20)
Additional paid in capital-common stock (or commonstock-apic)=12,000 (3x4000 or 92,000-80,000)
Debit Cash 92,000
Credit Commonstock Issuance 80,000
Credit Apic-Commonstock 12,000
3 months of homework, w t h have u been doinggg