Crush, Inc. extended the accounts receivable of one of its clients and received a $12,000,8%,4-month notes receivable on December 1 . Provide the journal entries that align with the following transactions regarding this note. Please round your answers to the nearest dollar. Do not use dollar signs. Use commas, but no decimals or cents.) Issued the notes receivable on December 1: Account Name Amounts DR Necessary adjusting journal entry on December 31 : Account Name Arnounts DR Client pays Crush on April 1: (Please list the credit accounts in alphabetical order of account names)