just need help with this with a little bit of explanation

On December 31, 2013, State Construction Company signed a $1,000,000 note to Third National Bank. The market interest rate at that time was 12%. The stated interest rate on the note was 10%, payable annually. The note matures in 5 years.

A) prepare the relevant Journal entry made by Third National Bank to record Note Receivable.

B) prepare the relevant Journal entry by Third National Bank to record interest for the year 12/31/14

C) prepare the relevant Journal entry by Third National Bank to record interest for the year 12/31/15

D) On December 31, 2015 Third National Bank determined that it was probable that the company would pay back only $500,000 of principal at maturity. However, it was considered likely that interest would continue to be paid, based on the $1,000,000 loan. Determine the loss on impairment that Third National Bank should recognize on December 31, 2015 and record the Journal entry