Prepare journal entries for the following transactions for Stansworth Plumbing for 2003: July 1 Installed a sprinkling system for Chuck’s Engineering and billed $12,600 for the job. Sept. 1 Chuck’s had not yet paid for the sprinkling system. Stansworth agreed to accept a three-month note for the full amount with interest at an annual rate of 14%. Dec. 1 Chuck’s Engineering paid the note in full.