7. What is.....explain: The Payee _Maturity Value Maturity Date Date of Issuance Difference between Accounts Receivable and Notes Receivable_ 8. ABC Co. purchased a piece of equipment for $193,200 on January 1, 2017 and uses the straight-line depreciation method. What is the book value of the equipment, after adjustments, on March 31, 2019? Show your calculations