3- Company A is a fabric manufacturer. Firm A sold to Firm B on June 1, worth $ 200,000. Firm B paid $ 100,000 in cash, and will pay the remaining $ 100,000 a month later(1 July). On 1 July, entity B signed a note receivable contract with entity A for its remaining debt. The maturity of the contract is 60 days, the annual interest rate is 16%. Entity B paid the interest and principal of the note receivable at its maturity. a) Record the sales of firm A on June 1st in the journal. b) Record the contract of firm A on 1 July in the journal. c) When the contract is over, record the ledger containing interest and principal. (for 60 days)