A $12,000 account receivable owing from Smith Co. to Jones Inc. was converted into a 6%, 3-month note receivable on November 1, 2019. Required: 1. Prepare the entry needed to record the note receivable in Jones' accounting records. 2. Prepare the entry needed to record accrued interest on the note receivable in Jones' accounting records at December 31, 2019. 3. Record the cash received from the note in Jones' accounting records on February 1, 2020