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Question 2 (30 points): Prepare journal entries to record the following transactions of Blue Company in 2017 (show your calculations) May. 20 Receives $5,000 cash plus a $15,000 note from Moon Co. in exchange for merchandise that sells for $20,000 (the merchandise cost is $13,000). The note bears 15% interest, and matures in 120 days. June. 16 Received payment from Moon Co. (including principal and interest after 120 days)