3. Hipointe Cafeterias is unable to pay its supplier, National Foods, $20,000 that is currently due on an account payable. National has agreed to accept a note from Hipoints on December 1, 20x1, in the amount of $20,300, which includes interest at 9 perserit for 60 days. The note is payable on February 1, 20X2 Required: Make the necessary journal entries for December 1, 20X1; December 31, 20x1; and February 1, 20x2. December 1, 20X1 Dr. CE December 31, 20X1 Dr. CE February 1, 20X2 DE (principal Dr. (another payable) Dr. $ (Expense) CA