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, b) the interest accrual on December 31, 2018, and c) the repayment of the note and interest on the note's maturity date