Vauxall Holdings showed the following information regarding its notes receivable:

Note	Date of Note	Principal	Interest Rate	Term	Maturity Date	Days of Accrued Interest at Dec. 31, 2017	Accrued Interest at Dec. 31, 2017
1	Nov. 1/16	$320,000	4.0%	180 days
2	Jan. 5/17	132,000	5.0%	90 days
3	Nov. 20/17	122,000	4.5%	45 days
4	Dec. 10/17	160,000	5.5%	30 days

Required: For each of Vauxall Holdings note receivable given below: (Use 365 days in a year. Do not round intermediate calculations. Round the "Amount of Accrued Interest at Dec. 31, 2017" answers to 2 decimal places.) a. Determine the maturity date. b. Calculate the days of accrued interest, if any, at December 31, 2017 (Vauxall Holdings' year-end). c. Calculate the amount of accrued interest, if any, at December 31, 2017. For Note 3: d. Prepare the entry to record the accrued interest at December 31, 2017. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field. Use 365 days in a year. Do not round intermediate calculations. Round your answers to 2 decimal places.) e. Prepare the entry to record the collection on the maturity date. Assume that both interest and principal are collected at maturity. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field. Use 365 days in a year. Do not round intermediate calculations. Round your answers to 2 decimal places.)