5-2B -Notes receivable Jones Company has the following transactions involving notes receivable: May 31 Loaned $6,000 to Y. Yang. She signed a 5% note. June 15 Yang repaid her loan. August 1 Loaned $3,000 to A. Fergus. He signed a one-year 6% note. November 15 Completed maintenance work for Redflag Construction. The company could not pay and signed a one-year 8% note for $10,000. January 31 Accrued interest on all outstanding notes payable at year-end. Interest is rounded to the nearest 12 month. Required: Record all entries and adjustments based on the information above