On October 1, 2015, Ferrero Inc. borrowed $450,000 by signing a note payable. The note is for 9 months and bears interest at an annual rate of 8%. The company properly accrued interest at the end of 2014. required: a) on October 1, 2015, when the note was signed. b) on December 31, 2015, when accrued interest was recorded c) on June 30, 2016, when the maturity value was paid