Golden Valley Limited accepts a three-month. 7%, $37,600 note receivable in settlement of an account receivable on April 1, 2021. Interest is due at maturity (a) Prepare the journal entries required by Golden Valley Limited to record the issue of the note on April 1, and the settlement of the note on July 1, assuming the note is honoured and that no interest has previously been accrued. (List all debit entries before credit entries. Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter O for the amounts.) Date Account Titles and Explanation Debit Credit