1. Note Receivable: On Jan 1, 2014, Xena Inc. provided services in exchange for a 2-year $100,000, 8% note receivable that pays interest quarterly on March 31st, June 30th, September 30th and Dec 31st. The customer's normal borrowing rate (market rate) is 12%. On, Jan 1st, 2014, the carrying value of the note receivable is $ nearest dollar. Round to the a. Prepare a well-labeled schedule (with debits/credits shown) for the journal entries through the life of the Note. b. Prepare the original Journal Entry to record the issue of the Note Receivable c. Prepare the Journal Entry to record the Interest on 12/31/15 for the Note Receivable