3. See attached Mortgage Statement File for the following questions: You haven't received a mortgage statement as of July 31st and it's time to close the books. You have in your possession the previous month's statement (Mortgage Statement File): a. Using this piece of information, what is the entry to accrue Interest Due? b. What entry is needed the following month after the bill has been received to adjust the accrual assuming the actual interest expense was $135,000? Why do we have to accrue for this expense in July? C