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Exercise 5-15 (Algo) Notes receivable-interest accrual and collection LO 6 [The following information applies to the questions displayed below.) Agrico Inc. accepted a 10-month, 14% (annual rate), $4,400 note from one of its customers on May 15, 2019; interest is payable with the principal at maturity. -cise 5-15 (Algo) Part a (2) Prepare the journal entry to record the interest earned by Agrico during its year ended December 31, 2019. (If no - is required for a transaction/event, select "No journal entry required" in the first account field. Do not round intermediate calculation. Round your answers to 2 decimal places.) ew transaction list View journal entry worksheet No Event General Journal Debit Credit Cash 4,913.33 Note receivable 4,400.00 Interest receivable 385 Interest revenue 128 b-2. Prepare the journal entry to record collection of the note and interest at maturity. (If no entry is transaction/event, select "No journal entry required" in the first account field. Do not round your calculation. Round your answers to 2 decimal places.) View transaction list Journal entry worksheet Record the collection of principal and interest at the maturity date of a short- term note (for which some interest had been previously accrued). Note: Enter debits before credits. Event General Journal Debit Credit 1