9) The following selected transactions occurred during 2019 for Northwest Movers. The company ends it accounting year on December 31. Performed services on account for Ellison Rentals, Apr. 1 $12,000 Received a $12,000, 3 month, 9% note from Ellison in Aug. 1 satisfaction of its past-due account receivable. Nov. 1 Collected the Ellison note at maturity Prepare the journal entries to record these transactions. (7 POINTS) 10) On January 1, Cooper Company accepted a one-year note for $5,000 at 4% from one of its customers. When the note matured on December 31, the customer was unable to pay, and the company treated it as a dishonored note. Prepare the journal entry that Cooper will make to record the dishonored note. (3 POINTS)