PARTA On October 1, 2021, DEF Ltd signed a 2-year, S40,000 bank loan (Note Payable) with interest rate of 3.5%. All interest and principal will be paid in cash on the maturity date. DEF does adjusting entries once per year, on its December 31 fiscal year-end. Prepare the journal entries relating to this Note Payable for October 1, 2021 and the adjusting journal entries on December 31, 2021 and 2022. Determine the maturity date and write the final journal entry relating to this Note Payable on the maturity date. All calculations can be based on "months per year" (answers calculated using days per year' also accepted). PART B DEF Ltd accepted $22,000 cash from a customer on August 15, 2021 for services to be provided over an eight month period, beginning on August 15, 2021. a. Prepare the journal entry on August 15, 2021 and the adjusting journal entry on December 31, 2021 (assume adjustments are done once per year on December 31). b. Determine the December 31, 2021 balance sheet balance in the Unearned Revenue account. c. On what date will the balance of the services be completed in 2022? Prepare the journal entry on this date