Aerobic Sports Company completed the following 2020 transactions related to a note receivable. Prepare the journal entries, including any interest earned, that Aerobic Sports Company should make on February 1, 2020, and March 1, 2020. Note: Round your answers to the nearest whole dollar. a. February 1, 2020Received a $560,000, 8%, interest-bearing, six-month note from Temple Company for land that had a carrying value of $168,000. Date Account Name Dr. Cr. Feb. 1, 2020 Note Receivable 560,000 0 Gain on Sale of Land 0 392,000 168,000 Land 0 b. March 1, 2020-Discounted the note to Local Bank at a 10% interest rate. Assume the discounting qualifies as a sale. Date Account Name Dr. Cr. March 1, 2020 Interest Receivable 3,733 0 Interest Revenue 0 3,733 To record interest on note March 1, 2020 Cash 529,013 X 0 Loss on Sale of Note 34,720 x 0 Interest Receivable 0 3,733 Note Receivable 1 0 560,000 To record discounting of