To attract retailers to its shopping centre, the Makepiece Mall is going to lend money to tenants under formal contracts, provided that

they use it to renovate their store space. On November $1,2020,$ the company loaned $$100,000$ to a new tenant on a one$-$year note

with a stated annual interest rate of $6$ percent. Interest is to be received by Makepiece Mall on April $30,2021,$ and at maturity on

October $31,2021.$

Required:

Prepare journal entries that Makepiece Mall would record related to this note on the following dates: $($a$)$ November $1,2020$; $($b$)$

December $31,2020($Makepiece Mall's fiscal year$-$end$)$; $($c$)$ April $30,2021$; and $($d$)$ October $31,2021.($If no entry is required for a

transaction$/$event$,$ select $"$No journal entry required" in the first account field.$)$

$1$ Record the issue of notes receivable.

$2$ Record the accrued interest revenue.

$3$ Record the receipt of interest.

$4$ Record the receipt of interest.

$5$ Record the receipt of payment of notes receivables.

Note : $=$ journal entry has been entered