3. Rose Daury loans Grace Josephs $500,000. Daury accepts a 5% note, which requires quarterly interest payments for 10 years. The day after receiving the 8th interest payment, Daury decides to sell the note to Rockland Trust. Rockland Trust agrees to purchase it to yield a 7% return. a. What is the amount that Rose Daury will receive on the sale of the note to Rockland Trust? b. Prepare the entries that Rose Daury and Rockland Trust will make on the day the note is sold to the bank.