Part 2 (8 marks) Able Lid has an overdue account receivable from Pearl Pty Ltd for $75 500. On 15 July Pearl Pty Ltd requested a 60 day extension of the payment date, and Able Lid agreed to accept a 60 day, 12% promissory note in exchange for the account receivable. Required Prepare journal entries to record the following events. (8 marks) A. The receipt of the promissory note. B. The maturity of the promissory