PA8-3 Recording Notes Receivable Transactions (LO 8-3] C&S Marketing (CSM) recently hired a new marketing director, Jeff Otos, for its downtown Minneapolis office. As part of the arrangement, CSM agreed on February 28, 2018, to advance Jeff $65,000 on a one-year, 7 percent note, with interest to be paid at maturity on February 28, 2019. CSM prepares financial statements on June 30 and December 31. Prepare the journal entry CSM will make when the note is established, accrue interest on June 30 and December 31, and the interest and principal payments on February 28, 2019. (If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field. Do not round intermediate calculations. Round your final answers to whole dollar amount.) View transaction list View journal entry worksheet No Date General Journal Debit Credit 1 Feb 28, 2018 65,000 Cash 65,000 N Jun 30, 2018 Interest Receivable Interest Revenue Dec 31, 2018 Interest Receivable Interest Revenue 4 Feb 28, 2019 Cash