Part III: Long-term Debt of Cummins, Inc. Cummins is a multinational corporation that designs, manufactures, and distributes engines, filtration, and power generation products. A summary of long-term debt per the Company's 2020 and 2019 Financial Statements is included on the next page. Using the information provided, answer the following questions: NOTE: Assume interest payments are made semi-annually 1. Refer to the 3.65% notes due 2023 (1st instrument on the table). Calculate the interest expense on this note for fiscal 2020 (year ended 31 December 2020). 2. Refer to the 3.65% notes due 2023 (1st instrument on the table). Calculate the coupon payment on this note for fiscal 2020 (year ended 31 December 2020). 3. Refer to the same note as in part (a). Provide the entry that the Company will record at maturity.