The following transactions took place for Parkers Grocery. a. January 1 Loaned $44,000 to cashiers of the company and received back one-year, 10 percent notes. b. June 30 Accrued interest on the notes. c. December 31 Received interest on the notes. (No interest has been recorded since June 30.) Prepare the journal entries that Parker's Grocery would record for the above transactions. (If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field.)