5. Cranberry Inc. received $400,000 cash by signing an 8% long-term note payable on April 1, 2020. The note is payable over a 10-year term in S40,000 principal installments due on April 1 of each year, beginning April 1, 2021. At the time of each installment the interest due at that time is paid also. In the space below provide the following 3 journal entries: The April 1, 2020 entry to put the note on the books, the Dec 31, 2020 adjusting entry for 9 months of interest, and the April 1, 2021 payment of the installment and interest. 9 Points) DR CR Accounts Date 4/1/20 12/31/20 4/1/21