On May 31, 2020, Stephen Lee borrowed $6,000 cash from Surrey Credit Union. Lee signed a note payable, promising to pay the credit union principal plus interest on May 31, 2021. The interest rate on the note is 8%. The accounting year of Surrey Credit Union ends on December 31, 2020. Prepare the following journal entries: a. Lend cash on the note receivable b. Accrue interest at December 31, 2020 c. Collect the principal and interest at May 31, 2021, the maturity date of the