Samberg Incorporated had the following transactions. a. October 1 - Sold $23,000 of merchandise on account, 2/11, n/30 to McCormick Industries. b. November 1 - Received a $23,000, 90-day, 11% note from McCormick Industries to settle its $23,000 unpaid balance. c. December 31 Accrued interest on the note. (Round your answer to the nearest whole dollar amount.) d. January 31 Received the interest on the note's maturity date. e. January 31 Received the principal on the note's maturity date. (Round your answer to the nearest whole dollar amount.) Required: Prepare the required journal entries. (If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field.) View transaction list Journal entry worksheet Record the entry for sale of merchandise on account to McCormick Industries. Note: Enter debits before credits. Date General Journal Debit Credit October 01 Journal entry worksheet Record the entry for acceptance of promissory note in exchange of accounts receivable from McCormick Industries. Note: Enter debits before credits. Date General Journal Debit Credit November 01 Record entry Clear entry View general journal Journal entry worksheet Record the entry for interest accrued on promissory note received from McCormick Industries. Note: Enter debits before credits. Date General Journal Debit Credit December 31 Record entry Clear entry View general journal Journal entry worksheet