On December 1, 2024, Liang Chemical provides services to a customer for $82,000. In payment for the services, the customer signs a three-year, 9% 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, 2024. 2. Record the adjusting entry for interest revenue on December 31 for 2024, 2025, and 2026, and the collection of annual interest on December 1, 2025 and 2026. 3. Record the cash collection on December 1, 2027