Blue Corp. was experiencing cash flow problems and was unable to pay its $108,000 account payable to Bramble Corp. when it fell due on September 30, 2023. Bramble agreed to substitute a one-year note for the open account. The following two options were presented to Blue by Bramble: Option 1: A one-year note for $108,000 due September 30,2024 . Interest at a rate of 9% would be payable at maturity. Option 2: A one-year non-interest-bearing note for $117,720. The implied rate of interest is 9%. Assume that Bramble has a December 31 year end. (a) Assuming Blue chooses Option 1, prepare the entries required on Bramble's books on September 30, 2023, December 31, 2023, and September 30, 2024. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. Record journal entries in the order presented in the problem. List all debit entries before credit entries.)