IV. Refer back to the information in Part III. Assume that Carson's year end financial statement date is March 31, 2016. A. Prepare the adjusting journal entry at March 31, 2016, to record the accrual of interest and related amortization. B. Prepare the journal entry to pay the first interest payment on December 31, assuming reversing journal entries were posted at the beginning of the new year (April 1, 2016). C. Prepare the journal entry to pay the first interest payment on December 31, assuming NO reversing journal entries were posted at the beginning of the new year (April 1, 2016).