Novak Corp. was experiencing cash flow problems and was unable to pay its $92,400 account payable to Pina Corp. when it fell due on September 30,2023 . Pina agreed to substitute a one-year note for the open account. The following two options were presented to Novak by Pina: Option 1: A one-year note for $92,400 due September 30,2024 . Interest at a rate of 10% would be payable at maturity Option 2: A one-year non-interest-bearing note for $101,640. The implied rate of interest is 10%. Assume that Pina has a December 31 year end. Assuming Novak chooses Option 2, prepare the entries required on Pina's bcoks on September 30, 2023, December 31,2023, and September 30,2024. (Credit account titles are outomotically indented when the amount is entered. Do not indent manually, if no entry is required, select "No Entry" for the occount tities and enter O for the amounts. Record journal entries in the order presented in the problem. List all debit entries before credit entries) (To record interest income) (To record the collection of the note receivable)