5. (25 points) Prepare journal entries to record the following transactions for the Feathers Company. 1 1/1/20 Accepted a $6,000, 180-day, 8% from Fred Brown in granting a time extension on his past-due account receivable. 12/31/20 Adjusted the year-end accounts for the accrued interest earned on the Brown note. 4/30/21 Brown honored his note when presented for payment. DATE GENERAL JOURNAL DEBIT CREDIT