Oak Bay Interior Decorators issued a 90-day, 6% note for $40,000, dated April 15, to Victoria Furniture

Question:

Oak Bay Interior Decorators issued a 90-day, 6% note for $40,000, dated April 15, to Victoria Furniture Company in exchange for an account receivable.
Journalize the entries to record the following:
(1) Receipt of the note by Victoria Furniture
(2) Receipt of payment of the note at maturity.