5.) JOURNAL ENTRIES (NOTE RECEIVED, DISCOUNTED, DISHONORED, AND COLLECTED) Prepare general journal entries for the following transactions: Aug. 4 Received a 120-day, 12% note in payment for accounts receivable balance of $4,000. 14 Discounted the note at a rate of 14%. Sept. 5 Received a 30-day, 11% note in payment for accounts receivable balance of $1,200. Oct. 5 The $1,200, 30-day, 11% note is dishonored. Nov. 4 The dishonored note is paid, plus interest at 11% on the maturity value