E8-12 Recording Note Receivable Transactions, Including Accrual Adjustment for Interest [LO 8-3] To attract retailers to its shopping center, the Marketplace Mall will lend money to tenants under formal contracts, provided that they use it to renovate their store space. On November 1, 2017, the company loaned $100,000 to a new tenant on a one-year note with a stated annual interest rate of 9 percent. Interest is to be received by Marketplace Mall on April 30, 2018, and at maturity on October 31 2018. Required Prepare journal entries that Marketplace Mall would record related to this note on the following dates: (a) November 1,2017; (b) December 31, 2017 (Marketplace Mall's fiscal year-end); (c) April 30, 2018; and (d) October 31, 2018. (If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field.)