6. Ranjeet Jewellers Ranjeet Jewellers is a jewellery wholesaler. They mostly sell to retailers. Joe's Fine Jewellery has an outstanding account with Ranjeet Jewellers for $9 750 that is several months past due. On April 1, Ranjeet Jewellers accepts a promissory note for the total amount with 5% annual interest for a term of three months ending June 30, 2015. Record the following independent journal entries: a) The journal entry to record the acceptance of the note by Ranjeet Jewellers. b) The journal entry to record the receipt of payment of the note, plus interest on June 30, 2015. c) The journal entry to record the failure of Joe's Fine Jewellery to pay their note on July 1, 2015