9. value 2.00 points CP83 Recording Notes Receivable Transactions [LO 83] Jung & Newbicalm Advertising (JNA) recently hired a new creative director, Howard Rachl, for its Madison Avenue office in New York To persuade Howard to move from San Francisco, JNA agreed to advance him $190,000 on April 30, 2015, on a one-year, 10 percent note, with interest payments required on October 31 and April 30, 2016 JNA issues quarterly financial statements on March 31, June 30, September 30, and December 31