Suppose First Fidelity Bank engaged in the following transactions: 2013 Apr 1 Loaned out $8,000 to Bland, Co. Received a six-month, 10% note. Oct 1 Collected the Bland note at maturity. Dec 1 Loaned $6,000 to Flores, Inc., on a 180-day, 12% note. Dec 31 Accrued interest revenue on the Flores note. 2014 May 30 Collected the Flores note at maturity. First Fidelity's accounting period ends on December 31. Requirement Explanations are not needed. Use a 360-day year to compute interest. 1. Journalize the 2013 and 2014 transactions on First Fidelity's books