14. Instructions (12 points): Prepare the necessary journal entries for the following transactions for Montana Co. (a) October 31 - Montana received a 12,000, 5-month, 8% promissory note from Walsh Corporation in settlement of an account receivable. (b) December 31 - Montana accrued interest on the Walsh note. (c) March 31 - Montana Co. received principal plus interest on the Walsh note. (d) March 31 - Assume instead that Walsh Corporation dishonored the note. Montana expects that it will eventually collect