Ex. 5-Discount of Note Receivable Sutherland Corporation sold goods to Rice Decorators for $50,000 on September 1, 2018, accepting Rice's$50,000, 6-month, 6% note. Instructions (a) Prepare Sutherland's September 1 entry, December 31, annual adjusting entry, and March 1 entry for the collection of the note and interest. (b) Assume Sutherland's discount the note to Bank of America on December 1, at 10% (discount interest), prepare the entry to record discount of the