Teatree Products permits its customers to defer payment by giving personal notes instead of cash. All the notes bear interest and require the customer to pay the entire note in a single payment 6 months after issuance. Consider the following transactions, which describe Teatree's experience with two such notes: a. On October 31, Teatree accepts a 5-month, 8% note from Customer A in lieu of a $2,900 cash payment for services provided that day. b. On February 28, Teatree accepts a 6-month, $3,200, 9% note from Customer B in lieu of a $3,200 cash payment for services provided on that day. c. On March 31, Customer A pays the entire note plus interest in cash. d. On August 31, Customer B pays the entire note plus interest in cash. Required: Prepare the necessary journal and adjusting entries required to record Transactions a through d in Teatree's records. If an amount box does not require an entry, leave it blank.