Can someone explain how the math works on these two problems?

1.On April 1, 2010, Nelsen Inc. accepts a $100,000, 8% note. The note receivable and interest are receivable on March 31, 2011. On March 31, 2011, Nelson Inc. will record interest revenue of:

a.$8,000

b.$6,000

c.$2,000

d.$0

2.On April 1, 2010, Nelsen Inc. accepts a $100,000, 8% note. The note receivable and interest are receivable on March 31, 2011. On December 31, 2010, Nelsen will accrue interest revenue of

a.$8,000

b.$6,000

c.$2,000

d.$0