Vauxall Holdings showed the following information regarding its notes receivable:

'Round calculations to the nearest whole cent
Required
For each note:
a. Determine the maturity date.
b. Calculate the days of accrued interest, if any, at December 31, 2014 (Vauxall Holdings' year-end).
c. Calculate the amount of accrued interest, if any, at December 31, 2014.
For Note 3:
d. Prepare the entry to record the accrued interest at December 31, 2014.
e. Prepare the entry to record the collection on the maturity date. Assume that both interest and principal are collected at maturity.