Prepare journal entries to record Benson Inc.'s transactions. Round all values to the nearest cent. a. December 5, 2013: Accepted a $5,300, 90-day, 10% note dated this day in granting Sandra Castell a time extension on the past-due account. b. December 31, 2013: Made an adjusting entry to record the accrued interest on the Sandra Castell note. c. December 31, 2013: Closed the interest revenue account. d. March 5, 2014: Sandra Castell's payment for the principal and interest from the note dated December 5 was received. e. June 1, 2014: Accepted a $6,600, 90-day, 11% note dated this day in granting Jerry Forrentes a time extension on the past-due account. f. Determine the date that transaction (e) matures and record the entry to show the collection. Enter the transaction letter as the description when entering the transactions in the journal. Dates must be entered in the format dd/mmm (i.e., January 15 would be 15/Jan). General Journal Account/Explanation Page Gj1 F Debit Credit Date - 1 1