Question 2 [30 points] Prepare journal entries to record Benson Inc.'s transactions. Round all values to the nearest cent. a. December 1, 2013: Benson Inc. Accepted a note from Susan West for $8,300, 2-month, 12% dated this day granting a time extension on the past-due account. b. December 31, 2013: Made an adjusting entry to record the accrued interest on the Susan West note. c. December 31, 2013: Closed the interest revenue account. d. February 1, 2014: Received Susan West's payment for the principal and interest on the note dated December 1. e. April 1, 2014: Accepted a $6,800, 6-month, 11% note dated this day in granting George Hemphill 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 (.e., January 15 would be 15/Jan). General Journal Page Gj1 F Debit Credit Date Account/Explanation + -1 + - + - 1 +