the right answer for the first ont is 120 and for the second one is D. Could you explain how to appaoch to the answer???

Brian Company sold merchandise to a customer on December 1, 2016, for $9,000, and accepted a promissory note for the same amount. The note has a term of 90 days and a stated interest rate of 8%. Brian Company's accounting period ends on December 31. Assuming each month has 30 days, what amount should Brian Company recognize as interest revenue on the maturity date of the not