Prepare all Journal Entries related to the following note of ABC Company for the 2019 fiscal year which ends Dec. 31, 2019. NOTE C: On April 1, 2019, ABC Company finished consultation services and accepted in exchange a promissory note with a face value of $100,000, a due date of April 1, 2021, and no stated or coupon rate. The 11% interest is a realistic interest rate (market rate)for a note of this type.