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Question Little Corp. was experiencing cash flow problems and was unable to pay its $105,000 account payable to Big Corp. when it fell due on September 30, 2017. Big agreed to substitute a one-year note for the open account. Therefore, Big gave Little the following options: Option A: A one-year interest-bearing note for $105,000 due September 30, 2018. Interest at a rate of 8% would be payable at maturity OR Option B: A one-year non-interest bearing note for $113,400. The implied rate of interest is 8%. Required: Assume that Big had a December 31 year-end. Prepare the entries required on Big Corp.'s books on September 30, 2017, December 31, 2017, and September 30, 2018 under EACH of Option A and Option B. Show all calculations ( 10 marks)