Prepare the journal entries needed for Green Grass Co$.$ to record the following transaction. The year end is December $31.$

On November $15,2017,$ Green Grass Co$.$ agreed to accept $$500$ in cash and a $$2,000,90$ day, $8\%$ note receivable from Blue Company to settle its $$2,500$ past due account.

a$)$ Record the entry on November $15$

b$)$ On December $31(46$ days of interest $-$ $$20\mathrm{.}16$ has been accrued, record the adjusting entry needed to show this$).$

c$)$ On the date of maturity $($February $13$ assuming the note was paid with $90$ days interest $-$ $$39\mathrm{.}45$ total$).$ Record the entry needed.