2 On August 1, Year 1, Company A, an aeronautic electronics company, borrows $19.6 million cash to expand operations. The loan is made by Company B under a short-term line of credit arrangement. Company A signs a six-month, 9% promissory note. Interest is payable at maturity. Company A's year-end is December 31. 0.38/1.5 points awarded Required: 1.-3. Record the necessary entries in the Journal Entry Worksheet below for Company A. (If no entry is required for a particular transaction/event, select "No Journal Entry Required" in the first account field. Enter your answers in dollars, not in millions (i.e. 5 should be entered as 5,000,000).) Scored No Date General Journal Debit Credit 1 August 01 Notes Receivable 19,600,000 Cash 19,600,000 2 December 31 Interest Receivable 735,000 Interest Revenue 735,000 3 January 31 Cash x 20,482,000 Interest Receivable 735,000 Interest Revenue x 147,000 Notes Receivable 19,600,000 X *Red text indicates no response was expected in a cell or a formula-based calculation is incorrect; no points deducted