Bank of Salem lent $138,000 to Sheila Rock on a 90-day, 7 percent note. Record the following transactions for Bank of Salerni (explanations are not required): 1. Lending the money on June 12 2. Collecting the principal and interest at maturity (specify the date; for the computation of interest, use a 360-day year and round to the nearest dollar) Journalize the transactions. (Record debits first, then credits. Exclude explanations from any journal entries.) 1. Record the lending of money on June 12. Date Debit Credit Journal Entry Accounts 12 Note receivable Sheila Rock Cash June 138000 138000 2. Record the collection of principal and interest at maturity (specify the date; for the computation of interest use a 360-day year and round to the nearest dollar Journal Entry Accounts Debit Credit Date Sept 10 Cash Note receivable-Sheila Rock Interest revenue