To attract retailers to its shopping centre, the Makepiece Mall is going to lend money to tenants under formal contracts, provided that they use it to renovate their store space. On November 1, 2017, the company loaned $100,000 to a new tenant on a one-year note with a stated annual interest rate of 6 percent. Interest is to be received by Makepiece Mall on April 30, 2018, and at maturity on October 31, 2018. 

Required: 

Prepare journal entries that Makepiece Mall would record related to this note on the following dates: (a) November 1, 2017; (b) December 31, 2017 (Makepiece Mall’s fiscal year-end); (c) April 30, 2018; and (d) October 31, 2018.