Stratus Ltd. sells merchandise inventory on April 1, 2012, to Red River Enterprises for a 12-month, 9%, $10,000 note, with interest due at maturity. The company uses a perpetual inventory system and the cost of the inventory sold was $6,000. Stratus has a December 31 year end and adjusts its accounts annually. Prepare the journal entries that Stratus will record with regard to this note from April 1, 2012, until the note matures on March 31, 2013.