Notes Receivables - 20 minutes - 9 marks The following series of transactions occurred during 2020 and 2021 for Lannister Corporation following the sale of merchandise to Golden Company Limited for $75,000 on credit. Lannister Corporation 's fiscal year end is December 31. Assume 28 days in the month of February. 01-Oct-20 Golden Company Limited indicate they won't be able to pay the full balance of the account until early next year. They agree to pay $15,000 cash and convert the balance of the amount owed to a 5-month, 8% note receivable. 31-Dec-20 Prepare the year-end interest adjustment for the note receivable. 28-Feb-21 Golden Company Limited dishonour their note at maturity. Required: 1. Prepare the journal entries for the transactions for the transactions listed above. Round to 2 decimal places. Narratives are not required. Space has been provided to show interest calculations