Futures ca performed consulting services for Preset Co on December 31, 2000. Pre was short of cash and Futures Coagreed to accept a 3276.000 zero interest-beating note due December 31, 2022. Din full. Present is somewhat of a credit risk and typically borrows funds at w rate of 11 Futures is much more creditworthy and has various lines of credit at 7% INSTRUCTIONS: Prepare the journal entry to record the transaction of December 31, 2020, for Futures Co. Date Accounts Debit Credit December 31, 2020 e Prepare the journal entry for December 31, 2021 to adjust for interest revenue. Date Accounts Debit Credit December 31, 2021 . Prepare the journal entries for December 31, 2022 (70 record interest revenue) Debit Credit Date Accounts 1 December 31, 2022 (To record collection of note) Date Accounts Debit Credit December 31, 2022 a