On October 12, 2015, Resort Co. received from one of its customers, Ding Co., a $25,500, 7% 90 day note receivable in granting a time extension on Ding 's past due account receivable. Resort Co. has a December 31 year end. REQUIRED Prepare the entries for Resort Co. for the issuance of the note, the end of year interest adjustment and at the maturity assuming that: a. the Ding Co. honoured the note at maturity; b. the Ding Co. dishonoured the note at maturity