19 (9 points) On December 31, 2019, Perly Company performed environmental consulting services for Brocade Corporation. Brocade was short of cash, so Perly agreed to accept a $300,000 noninterest- bearing note due on December 31. 2021. Brocade is somewhat of a credit risk and Perly etermines that 10% is an appropriate market rate. a. Prepare the journal entry to record the receipt of the note on December 31, 2019. b. Prepare the adjusting entry on December 31, 2020. c. Prepare the journal entry to record the receipt of the payment on December 31, 2021