Part 2 (10 marks) A Ltd has an overdue account receivable from X Pty Ltd for $90 000. On 15 July X Pty Ltd requested a 60 day extenslon of the payment date, and A Ltd agreed to accept a 60 day, 10% promissory note in exchange for the account receivable. Required Prepare Joumal entries to record the following events (Narrations are required). (10 marks) A. The receipt of the promissory note. B. The maturity of the promissory note. A. Date Particulars Debit Credit 1 B. Date Particulars Debit Credit