Tom Jones went to Bob Smith and asked for his $ 25,000 Accounts Receivable to be converted to a note. Mr. Smith agreed and on January 15, 2012 Mr. Jones signed a 120-day note for $25,000 at 5%. a. Journalize Mr. Smith's entry to record receipt of the note. b. What is the principal or face value of the note? c. What is the interest rate and interest amount? d. What is the maturity value of the note? e. What is the maturity date of the note? f. Journalize Mr. Smith's receipt of payment on the note.