5. On December 4, 2021, Belize Diesel sold a motor vehicle to the University of Belize and received a 30-days, 8% note for $92,000 dated December 4, 2021. Ignore cost of goods sold. a. Identify the maker and payee of the note? (2 pts) b. Journalize the receipt of the note. (3.5 pts) c. Journalize the accrued interest revenue on the note at Dec 31, 2021. (4 pts) d. Journalize the receipt of payment on the note at maturity date. (4 pts)