Please put steps on how to solve , and where you got the corresponding numbers so I can learn, thank you.

Jung \& Newbicalm Advertising (JNA) recently hired a new creative director, Howard Rachell, for its Madison Avenue office in New York. To persuade Howard to move from San Francisco, JNA agreed to advance him $100,000 on April 30, 2021, on a one-year, 10 percent note, with interest payments required on October 31, 2021, and April 30, 2022. JNA issues quarterly financial statements on March 31, June 30, September 30 , and December 31. Required: Prepare journal entries to record the note's issuance, interest earned, and interest payments received for each quarter and on each payment date. (If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field. Do not round intermediate calculations. Round your final answers to whole dollar amount.) 1. To record the promissory note created on April 30, 2021. (TIP: See Demonstration Case B for a similar problem.) 2. To record the interest accruals at each quarter-end and interest payments at each payment date (TIP: Interest receivable will be accrued at the end of each quarter, and then will be reduced when the interest payment is received.) 3. To record the principal payment at the maturity date