2. Tinkerbell Company Limited has a March 31, 2020 year end. During the last year they had the following transactions: October 1, 2019 - Tinkerbell sold goods to Pan Incorporated receiving a $40,000, three month, 69 note. January 1, 2020 - collected the Pan Incorporated note. January 1, 2020 - Tinkerbell loaned cash of $100,000 to Hook Enterprises, receiving a 6 month, 8% promissory note. March 31, 2020 - made an adjusting entry to accrue the interest on the Hook Enterprises note. Required: Prepare the required adjusting journal entries. (Descriptions not required)