C&Q Marketing (COM) recently hired a new marketing director, Jeff Otos, for its main office. As part of the arrangement, CQM agreed on February 28, 2017, to advance Jeff $115,000 on a one-year, 9 percent note, with interest to be paid at maturity on February 28, 2018. COM prepares financial statements on June 30 and December 31. Required: 1. Prepare the journal entry that CSM will make when the note is established. (if no entry is required for a transaction/event, select "No journal entry required" In the first account fleld.) View transaction list Journal entry worksheet 1 Record the issuance of Notes receivable. Note: Enter debits before credits Transaction Feb 20, 2017 General Journal Debit Credit Recorded View general journal 2. Prepare the journal entries that CSM will make to accrue Interest on June 30 and December 31. (if no entry is required for a transaction/event, select "No journal entry required in the first account field. Round your answers to nearest whole dollar amount.) Viewracation ist Journal entry worksheet