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Give the journal entries that Evans should have made for \\( 20 \\times 1 \\) and \\( 20 \\times 2 \\). Also give the entries that should be made through the maturity date, \\( 12 / 28 / 20 \\times 3 \\). Ignore materiality i.e., record interest for short periods, e.g., a few days at year end. When calculating interest, use 365 days. You may not use the straight-line method. Assume a discount rate of \12