ABC Co. lends DEF Co. $30,000 with 6% on October 1, 2019. The note is due on September 30, 2020. Both companies use December 31 as their fiscal year-end.

Please make all journal entries for ABC Co. assuming

a. The note is an interest bearing note

b. The note is a non-interest bearing note

Please make all journal entries for DEF Co. assuming

c. The note is an interest bearing note

d. The note is a non-interest bearing note