Brief Exercise 153 Sutherland Corporation sold goods to Rice Decorators for $51,000 on September 1, 2017, accepting Rice's $51,000, 6- month, 5.1% note. Prepare Sutherland's September 1 entry, December 31, annual adjusting entry, and March 1 entry f the collection of the note and interest. (Credit account titles are automatically indented when the amount is entered. Do not indent manually.) Date Account Titles and Explanation Debit Credit 12/31/17