Q2- Sarg Company has the following transactions related to notes receivable during the last 2 months of 2017. (3 points) Nov. 1 Loaned $20,000 cash to Mary Hawkins on a 1-year, 12% note. Dec. 11 Sold goods to Eminem, Inc., receiving a $9,000. 90-day, 8% note. Dec. 16 Received a $8,000, 6-month, 9% note in exchange for Rick outstanding accounts receivable. Dec. 31 Accrued interest revenue on all notes receivable. Instructions (a) Journalize the transactions for Sarg Company. (b) Record the collection of the Hawkins note at its maturity in 2018