ACC2013 Principles of Accounting A Chapter 8: Review Problem to Turn In No. 2 (32 pes) First National Bank, Inc. loaned Cooper, Inc. $100,000 on August 1 Year 1, accepting a 9 month, 6% interest note. First National prepares financial statements on December 31. Cooper paid the note on April 1, Year 2 Prepare the journal entries for First National Bank on: August 1 Year 1 December 31, Year 1 April 1. Year 2