On September 1, 2020, Betty DeRose, Inc. received $45,000 cash from a customer as payment for services to be performed over the next 24 months. Betty DeRose, Inc. received $45,000 cash from another customer 2B Hoyt hs: 2021 as payment for services to be perforaed over the next a) Calculate the total amount of unearned revenue that would appear in Betty DeRose, Inc's December 31, 2021 balance sheet. On October 1, 2019, Happy Company borrowed $70,000 from a bank on a 9%, 11-month note payable. On June 1, 2020, Happy Company borrowed $42,000 from a bank on a 13%, 10-month note payable. b) Calculate the total amount of interest expense reported by Happy Company in its 2020 income statement related to these two loans