Joe Burrow loans Kenyan Drake $400,000. Burrow accepts a 5% note, which requires quarterly interest payments for 10 years. The day after receiving the 6th interest payment, Burrow decides to sell the note to Rockland Trust. Rockland Trust agrees to purchase it to yield an 8% return. a. What is the amount that Joe Burrow will receive on the sale of the note to Rockland Trust? b. Prepare the entries that Joe Burrow and Rockland Trust will make on the day the note is sold to the bank