need full answer of part A only

5-28-Notes receivable Jones Company has the following transactions involving notes reecivable May 31 Loaned $6,000 to Y. Yang. She signed a 5% nolc. June 15 Yang repaid her loan August Loaned $3,000 10 A. Fergus. He signed a one-year 6% note November 15 Completed maintenance work for Redflag Construction. The company could not pay and signed a one-year 8% note for $10,000 January 31 Accrued interest on all outstanding notes payable at year-end. Interest is rounded to the nearest y month Required: Record all entries and adjustments based on the information above. 37