Issued on January 01, 2010, a four-year note to ABC Bank. Face value of note is $40,000. It is a 5% note discounted at 8%. 

A). A journal entry for the issuance of the note on January 01, 2010. 

B). A journal entry for interest accrued on December 31, 2010. 

C). A journal entry for interest accrued on December 31, 2011. 

D). A journal entry for interest accrued on December 31, 2012. 

E). A journal entry for interest accrued on December 31, 2013. 

F). A journal entry for payment of the interest on December 31, 2013.

G). A journal entry for payment of the note to XYZ Bank on December 31, 2013.