Martinez Corp. was experiencing cash flow problems and was unable to pay its $114,000 account payable to Riverbed Corp. when it fell due on September 30, 2023. Riverbed agreed to substitute a one-year note for the open account. The following two options were presented to Martinez by Riverbed: Option 1: A one-year note for $114,000 due September 30, 2024, Interest at a rate of 8% would be payable at maturity. Option 2: A one-year non-interest-bearing note for $123.120. The implied rate of interest is 8% Assume that Riverbed has a December 31 year end. (a) Assuming Martinez chooses Option 1, prepare the entries required on Riverbed's books on September 30, 2023, December 31, 2023, and September 30, 2024. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If ENG 907 PM