On August 31, 20X6, Nancy Thompson borrowed $2,200 from Yellow Interstate Bank. Thompson signed a note payable, promising to pay the bank principal plus interest on August 31, 20X7. The interest rate on the note is 9%. The accounting year of Yellow Interstate Bank ends on June 30, 20X7. Journalize Yellow Interstate Bank's (a) lending money on the note receivable at August 31, 20X6, (b) accrual of interest at June 30, 20X7, and (c) collection of principal and interest at August 31, 20X7, the maturity date of the note. Journalize Yellow Interstate Bank's (a) lending money on the note receivable at August 31, 20X6, (b) accrual of interest at June 30, 20X7, and (c) collection of principal and interest at August 31, 20X7, the maturity date of the note. (Record debits first, then credits. Exclude explanations from any journal entries.) (a) Prepare the journal entry for the issuance of the note receivable on August 31, 20X6. Date 20X6 Aug 31 Journal Entry Accounts Debit Credit (b) Prepare the journal entry to record the accrual of interest at June 30, 20X7. Journal Entry Date 20X7 Jun 30 Accounts Debit Credit