3. The company extended a 120-day 6%, promissory note of 200,000 dated December 01, 2020 to customer. Record the adjusting entry on December 31,2020 Record the reversing entey on January 01, 2021 The due date that the loan should be paid by the customer per the promissory note? The total interest income that will be received from the customer? Choose from the following accounts: Accrued interest receivable, Interest income, interest receivable 4. On january 17, 2021 received and paid the electric bill to Meralco amounting to 24,000 covering the period from Dec. 16, 2020 to January 15, 2021 Record the payment to Meralco on January 17, 2021 Record the adjusting entry on the accrual of utilities on December 31, 2020 What is the account to be debited and the amount in the revising entry on January 01, 2021 Choose from the following accounts: Accounts payable, Accrued payable, Utilities expense