Exercise (5 points): Jerry's Drafting Service closes its books on December 31. On October 1, Jerry accepts a $10,000 six-month, 12% note receivable from his customer, Heather Steel Company in exchange for an outstanding account receivable. 1. Record the receipt of the note receivable on October 1.(2 points) 2. Record the accrual of interest on December 31 (2 points) 3. Record the payment of the note on April 1. (1 point)