Question Little Corp. was experiencing cash flow problems and was unable to pay its $105,000 account payable to Big Corp. when it fell due on September 30, 2017. Big agreed to substitute a one-year note for the open account. Therefore, Big gave Little the following options: under EACH of Option A and Option B. Show all calcula- tions (10 marks) Make your entries in the table below: Option A: A one-year interest-bearing note for Option B: A one-year non-interest bearing note $105,000 due September 30, 2018. Interest at a rate for $113,400. The implied rate of interest is 8%. of 8% would be payable at maturity September 30, 2017: September 30, 2017: December 31, 2017: December 31, 2017: Option A: A one-year interest-bearing note for $105,000 due September 30, 2018. Interest at a rate of 8% would be payable at maturity September 30, 2018 September 30, 2018 OR Option B: A one-year non-interest bearing note for $113,400. The implied rate of interest is 8%. End of document I Required: Assume that Big had a December 31 year-end. Prepare the entries required on Big Corp.'s books on Septem- ber 30, 2017, December 31, 2017, and September 30, 2018