Brim Manufacturing Inc. purchased, on account $200,000 of specialized consulting services from Teffar Inc. on September 1, 2018. The amount owing to Teffar is due in full on January 1, 2019. Brim Manufacturing Inc. is unable to pay the account by the due date and negotiates an extension with a 10% note in lieu of the unpaid accounts payable. 3. Required: a) Prepare the journal entry to reflect the extension of the unpaid accounts payable. (2 marks) b) How much interest will be paid if Brim Manufacturing Inc. repays the note on August 1, 2019 (2 marks)