BE14-9 Coldwell, Inc. issued a 100,000, 4-year, 10% note at face value to Flint Hills Bank on January 1, 2015, and received 100,000 cash. The note requires annual interest payments each December 31. Prepare Coldwell's journal entries to record (a) the issuance of the note and (b) the December 31 interest payment BE14-10 Samson Corporation issued a 4-year, 75,000, zero-interest-bearing note to Brown Company on January 1, 2015, and received cash of 47,664. The implicit interest rate is 12%. Prepare Samson's journal entries for (a) the January 1 issuance and (b) the December 31 recognition of interest