Record the appropriate journal entry based on the following transactions. Oct. 1 - Sold $5,000 of merchandise on account to Cougar Industries. Ignore COGS and Inventory. Nov. 1 - Received a $5,000, 3-month, 6% note from Cougar Industries to settle its $5,000 unpaid balance. Start interest calculations on November 1. Dec. 31 - Accrued interest on the note (beginning November 1). Jan. 31 - Received the interest on the note's maturity date. Jan. 31 - Received the principal on the note's maturity date