On December 1, 2021, Liang Chemical provides services to a customer for $73,000. In payment for the services, the customer signs a three-year , 12% note. The face amount is due at the end of the third year, while annual interest is due each December 1. Required: 1. Record the acceptance of the note on December 1, 2021. 2. Record the Interest collected on December 1 for 2022 and 2023, and the adjustment for Interest revenue on December 31 for 2021, 3. Record the cash collection on December 1, 2024. 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.) Journal entry worksheet