Question 2 [30 points] Prepare journal entries to record Segura Corporation's transactions. Round all values to the nearest cent. a. November 1, 2013: Segura Corporation Accepted a note from Harold Cooper for $9,300, 4-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 Harold Cooper note. c. December 31, 2013: Closed the interest revenue account. d. March 1, 2014: Harold Cooper's payment for the principal and interest from the note dated November 1 was received. e. March 1, 2014: Segura Corporation Accepted a note from Mary Graham for $3,200, 4-month, 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 Page Gj1 F Debit Credit Date + N +-1