Stanton Delivery purchased a truck costing $$100,000$ on September $3,2017,$ by paying $$4,000$ down and signing a $10\%,180-$day note payable for the balance. Stanton's year end is December $31.$

Prepare journal entries to:

 a$)$ record the purchase of the truck on September $3,2017$

$$ b$)$ record the accrual of interest on December $31,2017$

 c$)$ record payment of the note on March $1,2018$