On March 1m Torrell & Associates provides legal services to Whole Grain Bakery regarding some recent food poisoning companies. Legal services total $9,000. In payment for the services, Whole Grain Bakery signs a 8% note requiring the payment of the face amount and interest to Terrell & Associates on September 1. For Torrell & Associates, record the acceptance of the note receivable on March 1 and the cash collection on September 1