Metzler Communications designs and programs a website for a local business. Metzler charges $46.000 for the project, and the local business signs an 8% note January 1. 2013. Prepare the journal entry to record the sale on January 1, 2013. Determine how much interest Metzler will receive if the note is repaid on October 1. 2013. Prepare Metzler's journal entry to record the cash received to pay off the note and interest on October 1, 2013