Part 3 of 3 Lynbrook Inc. sells a variety of merchandise to retail stores on account, but it insists that any customer who fails to pay an invoice when due must replace it with an interest-bearing note. The company makes annual adjustments on December 31. On October 1, 2020 Lynbrook converted an Accounts Receivable balance from Scan House in the amount of $20,000 to a 4 month 12% Note Receivable. Required: A. Prepare journal entries (in general journal form) to record: (1) the creation of the note on October 1, 2020; (2) the adjusting journal entry on December 31, 2020; (3) the collection of principal and interest when it matures on February 1, 2021. (Lynbrook makes adjusting entries only at year-end.)