Lender Company incurred the following transactions in January: 1/15 Accepted a $10,000, 60-day 8% note as extension of Late Company's overdue accounts receivable. 1/20 Loaned $50,000 to Borrower Company in exchange for a 50-day 12% note. 1/24 Loaned $15,000 to Brother Company in exchange for a 45-day 5% note. a. Record the preceding transactions for Lender Company assuming it uses the 360-day convention. b. Record adjusting entries January 31st and February 28th (assume February has 28 days). c. Record the journal entries at maturity.