On December 11, 2019, Hooper Inc. made a credit sale to Marshall Company and required Marshall to sign a $12,000,60-day note. Required: Prepare the journal entries necessary to record the receipt of the note by Hooper, the accrual of interest on December 31, 2019, and the customer's repayment on February 9,2020 , assuming: 1. Interest of 12% was assessed in addition to the face value of the note. 2. The note was issued as a $12,000 non-interest-bearing note with a present value of $11,765. The implicit interest rate on the note receivable was 12%. Assume a 360-day year. General Journal rate of 12% was assessed in addition to the face value of the