BE10-4 Rabbitt Enterprises borrows $60,000 from LowLand Trust Co. on July 1,2024 signing a 4%, one-year note payable. Interest is to be paid at maturity. Prepare journal entries for Rabbitt Enterprises to record: (a) the receipt of the proceeds of the note; (b) the journal entry to record the accrued interest at December an acrumino arliustinz entries are made only at year-end; and (c) the payment of the note at maturity