75. Journalize the following transactions (use a 360 day year in interest calculations): Mar. 1 Received a 60-day, 8% note for $36,000, dated March 1, from Toy Co. in exchange for their outstanding account. Apr. 30 Received amount due on note above. Nov. 1 Received a 120-day, 12% note for $4,800, dated November 1, from Bear Co. in exchange for their outstanding account. Dec. 31 Recorded the adjusting entry for the accrued interest on December 31 on the Bear Co. note. (for each Journal Entry, omit the 4th journalizing step of providing an explanation): JOURNAL Date Mar 1 Post. DR CR Apr 30 Nov 1 Dec 31