Note-Receivable On Juuary 1, 2019, Calipari Co provided consulting services to a customer and agreed to accept a $20,000 down payment plus a $100,000 promissory note in exchange for those services. The mote does not have a stated interest rate and the principal amount is due on December 31, 2021. The market rate for a similar loan is 5%. Using the information above, record all of the journal entries that Calipari Co. would make over the life of the note. Feel free to use the table below