On September 30, 2019, Small Corp borrowed from the Big Bank by signing a 3-year, non-interest bearing, 8% note payable. The terms called for Small Corp to repay $18,000 at the end of the third year. Small's year end is December 31.

Required:

1. Prepare the entry for Small to record the initial receipt of cash from Big Bank.
2. Prepare the adjusting entry at the December 31, 2019 fiscal year end for Small.
3. Prepare all of the entries required for Small for the 2020 fiscal year.
4. Prepare the entry on September 30, 2022 for Small.