On March 1, 20x1, Denver Mining issued a $150,000, 6-month, noninterest-bearing note at a 7% discount rate to fund a geological survey. The loan was made by Metro Bank. Required: 1) Prepare the appropriate journal entry on March 1, 20x1 for Metro Bank. 2) Prepare the appropriate journal entry(s) on July 31, 20x1 (for interest and the collection of the note at maturity) for Metro Bank