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 28,2021 , to advance Jeff $30,000 on a one-year, 8 percent note, with interest to be pald at maturity on February 28,2022 . CSM prepares financial statements on June 30 and December 31. Record the receipt of a note on February 28,2021 for a $30,000 loan to an employee. Record the interest accrued on the note as of June 30 , 2021. Record the interest accrued on the note as of December 31,2021. Record the receipt of the payment for interest for the period ending February 28, 2022 . Record the receipt of the payment for the principal on the note's maturity date