C&S Marketing (CSM) recently hired a new marketing director, Jeff Otos, for its downtown Minneapolis office. As part of the arrangement, CSM agreed on February 28, 2018, to advance Jeff $75,000 on a one-year, 8 percent note, with interest to be paid at maturity on February 28, 2019. CSM prepares financial statements on June 30 and December 31.

Prepare the journal entry CSM will make when the note is established, accrue interest on June 30 and December 31, and the interest and principal payments on February 28, 2019. (If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field. Do not round intermediate calculations. Round your final answers to whole dollar amount.)

Record the receipt of a note on February 28, 2018 for a $75,000 loan to an employee.

Record the interest accrued on the note as of June 30, 2018.

Record the interest accrued on the note as of December 31, 2018.

Record the receipt of the payment for interest for the period ending February 28, 2019.

Record the receipt of the payment for the principal on the notes maturity date.