5 On April 1, 2020, Rockat a US based company borrowed 800,000 Yen from a Japanese bank at an annual interest of intake that are p male the second interest payment on March 31, 2021 when the loan is repaid. Rocket prepares US dollar Phancial statements and has a Camber 31 year Following are the exchange rates for 1 Ye Date April 1, 2020 October 1, 2020 December 31, 2020 March 31, 2021 U.S. Dollar per Yen $1.10 1.20 1.24 1:28 Prepare the journal entries to record (Leave a line between entries). a the issuance of the note b. First interest payment c. Accrual of interest. 1 d. Second interest payment. For the toolbar, press ALT+F10 IPC) or ALT+FN+F10 (Mac BIUS Paragraph Arial 3 140x Points)