On March 1, a company lends cash of $100,000 and accepts a 6% note, with principal and interest to be received in three years. Required: (a) Record the acceptance of the note on March 1, (b) calculate the amount of interest revenue to recognize in each year until the note is settled, (c) record the entry to accrue interest revenue on December 31 in each year, and (d) record the entry for cash received at maturity. How would your answers change if the note had interest of 9%