9. (16 points) Narren Parker Enterprises issued a note on January 1, 2019. The note was a five-year, non interest-bearing, $44,000 note to Amber Melchoir in exchange for used equipment. Neither the fair market value of the equipment nor that cremental borrowing rate of Natten is 12% and the incremental borrowing rate of Amber is 10%. Required: Prepare the journal entry to record the issuance of the note by Narren on January 1, 2019 Prepare the journal entry to record the interest expense on December 31, 2019. Prepare the journal entry to record the interest expense on December 31, 2020