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