PROBLEM 4. (10 points) On April 1, 2012, Harlequin Corporation lent Pierot Inc. $20,000 receiving a $20,000, 10 percent note. According to the terms, the principal of the note and all interest are payable on March 31, 2013. The annual accounting period for Harlequin ends on December 31, 2012. Required: Based on the information above, prepare, in good form, the following journal entries Harlequin would have to record: i. Entry (or entries) to be made on April 1, 2012: ii. Entry (or entries) to be made on December 31, 2012: iii. Entry (or entries) to be made on March 31, 2013