9-32A Accounting for notes receivable and accruing interest Carley Realty loaned money and received the following notes during 2018. Principal Amount Interest Rate Term 7% 1 year Note (1) (2) (3) Date Apr. 1 Sep. 30 Sep. 19 $ 6,000 12,000 18,000 6% 6 months 8% 90 days Requirements 1. Determine the maturity date and maturity value of each note. 2. Journalize the entries to establish each Note Receivable and to record collection of principal and interest at maturity. Include a single adjusting entry on December 31, 2018, the fiscal year-end, to record accrued interest revenue on any applicable note. Explanations are not required. Round to the nearest dollar