C&Q Marketing (CQM) recently hired a new marketing director, Jeff Otos, for its main office. As part of the arrangement. CQM agreed on February 28.2012. to advance Jeff $66, 000 on a one-year. 7 percent note, with interest to be paid at maturity on February 28. 2013. CQM prepares financial statements on June 30 and December 31. Required: Prepare the journal entry that CSM will make when the note is established. (Omit the "$" sign in your response.) Date General Journal Debit Credit Feb. 28.2012 Notes receivable Cash Prepare the journal entries that CSM will make to accrue interest on June 30 and December 31. (Round your answers to nearest whole dollar amount. Omit the "$" sign in your response.) Date General Journal Debit Credit June 30.2012 Interest receivable Interest revenue Dec. 31, 2012 Interest receivable Interest revenue Prepare the journal entry that CSM will make to record the interest and principal payments on February 28. 2013. (Round your answers to nearest whole dollar amount. Omit the "$" sign in your response.) Date General Journal Debit Credit Feb. 28.2013 Cash Interest revenue Interest receivable Feb. 28.2013 Cash Notes receivable