5. Nike has the following transactions related to notes receivable during the last two months of 2008: 1-Nov Loaned $18,000 cash to Under Armour on a one-year, 10% note 11-Dec Sold goods to Dwayne Johnson receiving a $6,750, ninety-day, 8% note 16-Dec Received a $4,000, 6-month, 9% note in exchange for Bob Shabo's outstanding accounts receivable 31-Dec Accrued interest revenue on all notes receivable (= record all interest expense and interest payables that have occurred to this day) Instructions: (a) Journalize the transactions for Nike (b) Record the collection of the Under Armour note at its maturity in 2009