On December 1, 2015, Liang Chemical provides services to a customer for $90,000. In payment for the services, the customer signs a three-year, 10% note. The face amount is due at the end of the third year, while annual interest is due each December 1.

Required:
1. Record the acceptance of the note on December 1, 2015.
2. Record the interest collected on December 1 for 2016 and 2017, and the adjustment for interest revenue on December 31 for 2015, 2016, and 2017.
3. Record the cash collection on December 1, 2018.