Question 1 (30 points] Prepare journal entries to record Bentley Inc.'s transactions. Round all values to the nearest cent. a. December 7, 2013: Accepted a $3,800, 90-day, 9% note dated this day in granting Bonnie Northrup a time extension on the past-due account. b. December 31, 2013: Made an adjusting entry to record the accrued interest on the Bonnie Northrup note. c. December 31, 2013: Closed the interest revenue account. d. March 7, 2014: Bonnie Northrup's payment for the principal and interest from the note dated December 7 was received. e. July 1, 2014: Bentley Inc. accepted a note from Jan Taylor for $5,000, 60-day, 10% dated this day granting 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 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 Date Page Gj1 F Debit Credit N