18. A company issues a note receivable on October 1, 2021. The note is a 8 month note with a 7% annual interest rate with both the note and the interest due on May 31, 2022. This note was issued for $60,000. On December 31, 2021, BlackPine always records an end-of-year adjusting entry to record accrued interest on the note receivable. Make the necessary journal entry on the company's books for the October 1, 2021 issuance of the Note Receivable. Make the adjusting journal entry needed on December 31, 2021. Make the journal entry required on May 31, 2022 to record the payment made by the customer to pay off the note and to pay the required interest amount