The following selected transactions occurred during 2012 for Caspian Importers. The company ends its accounting year on April 30, 2012: Loaned $14,000 cash to Brett Dowling on a one-year, 8% note. Sold goods to Pun Masters, receiving a 90-day, 6% note for $9,000. Made a single entry to accrue interest revenue on both notes. Journalize all required entries from February 1 through April 30, 2012. Use a 360-day year for interest computations