2. Maple Company, which has a December 31, year end, has the following notes receivable. Maple records adjusting entries only at year end. Issue date A. March 1/19 B. Sept 1/20 C. Dec 1/20 Term 3 years 6 months 4 years Amount $15,000 8,000 40,000 Interest rate 6% 5% 10% Interest payable Monthly, last day of the month Upon maturity Monthly 1st of the month Instructions: (a) Prepare the adjusting entry at December 31, 2020 to record accrued interest receivable. (b) Calculate the total interest revenue that will be reported in the December 31, 2020 financial statements. (c) Will all notes be listed in the Current Assets section of the balance sheet? Explain