On April 15, 2024. Sampson Consulting provides services to a customer for $106.000. To pay for the services, the customer signs a three-year, 12% note. Ihe face amount is due at the end of the third year, while annual interest is due each Aptil 15 . (Hlint Because the note is accepted during the middle of the month. Sampson plans to recognize one-half month of interest revenue in April 2024 , and one-half month of interest revenue in April 2027 ) Required: 1. Record the acceptance of the note on April 15, 2024 . 2. Record the adjusting entry for interest revenue on December 31 for 2024,2075, and 2026, and the collection of annual interest on April 15. 2025 and 2026. 3. Record the cast collection on April 15, 2027. Prepare the journal entries for the above transactions. (If no entry is required for a particular transaction/event, select "No Journal Entry Required" in the first account field.)