1) Percy Partners had the following transactions Oct 31 Borrowed $10,000 cash from Susan Corp. Percy Gave Susan an 8-month note at 6% interest as its promise for payment. Dec Performed services for a customer. The customer gave Percy a 6-month, S900 note at 12% interest. Dec (Percy's year-end) Accrued interest on both notes for the year-end financial statements (i.e., made the 31 appropriate adjusting entries to record interest at December 31). June Received payment (including interest) from December 1 customer note Paid off note to Susan Corp., including interest. 30 Prepare all necessary journal entries for Percy Partners to record these transactions