3. On December 10th, a company receives a 60-day, 6% note for $72,000 from a customer. Determine the due date of the note: (2 points) a. b. The company operates on a calendar year basis, calculate the interest revenue accrual at year- end using a 360-day calendar. Show your work: (2 points) C. Journalize the receipt of payment at maturity using a 360-day calendar: (9.5 points) Date Description/Account Debit Credit Illustrate how the above entry(ies) will affect the accounting equation (amounts and direction): Assets Liabilities Owner's Equity