The geological consulting firm of Gilbert, Marsh, & Kester prepares adjusting entries on a monthly basis. Among the items requiring adjustment on December 31. year 2 , are the following. 1. The company has outstanding a $50,000,9 pereent, 2 year note payable issued on July I. year I. Payment of the $50,000 note, plus all acerued interest for the 2 year loan period, is due in full on June 30 , year 3. 2. The firm is providing consulting services to Texas Oil Company at an agreed-upon rate of $1,000 per day. At December 31 , 10 days of unbilled consulting services have been provided. a. Prepare the two adjusting entries required on December 31 to record the accrued interest expense and the accrued consulting revenue earned