On August 3 2010. Nancy Totten borrowed $9,000 from Commonwealth Interstate Bank. Totten signed a note payable. premising to pay the bank principal plus Interest on August 31, 2011. The interest rate on the note is 9%. The accounting year of Commonwealth Interstate Bank ends on June 30, 2011 Journalize Commonwealth Interstate Bank's (a) lending money on the note receivable at August 31, 2010 (b) accrual of interest at June 30, 2011 and (c) collection of principle interest at August 31, 2011, the maturity date of the note. Prepare the journal to record the accrual at June 30, 2011. (Round the nearest to the nearest whole dollar) Prepare the journal entry to record the collection of the note principal and interest at August 31, 2011 (Round the interest to the nearest whole dollar)