On May 31, 2013, Nancy Thomas borrowed $6,000 from Assiniboine Credit Union. Thomas signed a note payable, promising to pay the credit union principal plus interest on May 31, 2014. The interest rate on the note is 8%. The accounting year of Assiniboine Credit Union ends on December 31, 2013.

Journalize Assiniboine Credit Union's

(a) lending money on the note receivable at May 31, 2013,

(b) accruing interest at December 31, 2013, and

(c) collecting the principal and interest at May 31, 2014, the maturity date of the note.