3. On December 16", a company receives a 60-day, 12% note for $102,000 from a customer. a. Determine the due date of the note: (2 points) 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) Description/Account Debit Credit Date Illustrate how the above entry will affect the accounting equation: Assets Liabilities Owner's Equity