marigold corp was experiencing cash flow problems and was unable to psy it's 90300 account payable to sarasota corp. when it fell due on September 30, 2023. sarasota agreed to substitute a one year note for the open account. the following two options were presented to Marigold by sarasota. option 2 - A one year non interest bearing note for $97524. the implied rate of interest is 8%. assume that sarasota has a December 31 year end. Assuming marigold chooses option 2, prepare the entries required on Sarasota's books on September 30, 2023, December 31,2023, and September 30, 2024.