Below market interest note (1 point each): On January 1, Investor purchased a 9 year, $400,000; 4% note from Borrower. The yield (market interest rate) at the time of issuance was 9%, compounded annually. For Investor: 1. Record the journal necessary on January 1 2. Record the journal entry necessary on December 31. (Assuming no additional entries were made since January 1) 3. Record the journal necessary on the following January 1