The Corona Co. owed Red Stripe Co. $18,000 on an account payable. They could not pay on time. They negotiated the following settlement with Red Stripe Co.: they will pay $4,000 right away and take out a note for the balance. The note is dated November 26, 2018, is for 120 days, and includes a 9% interest rate. The principal of the note and interest will be paid at maturity. Prepare the following journal entries for Corona Co. to record: a) the exchange of the account payable for the note payable and cash on November 26, 2018, I b) the interest accrual on December 31, 2018, and c) the repayment of the note and interest on the note's maturity date.