On March 1, LGE asks to extend its past-due $7,600 account payable to Tyson. Tyson agrees to accept $1,800 cash and a 180-day, 8%, $5,800 note payable to replace the account payable. (Use 360 days a year.) (1) Prepare the March 1 entry for LGE. (2) Prepare the August 28 entry for LGE when it pays the note and interest to Tyson.