Prepare the necessary journal entries include journal entry descriptions) for the selected transactions of Nester Company whose fiscal year end is December 31, You MUST show the details of any calculations either in parenthesis or as a footnote. Date 7/1/20Y5 Transaction Description Accepted a 5-month, 6% note in settlement of a past due customer account, Barns Company, with a $9,000 balance. Accepted a promissory note from a Nester Company executive in exchange for providing the executive with $20,000 to be used for relocation costs. The note carries interest of 9% and is due in 8 months. 11/1/2045 12/1/2045 Received the amount due on the note from Barns Company. 12/31/2015 Accrued interest on the 8-month note received from the Nester Company executive. 7/1/20Y6 Received full payment from the Nester Company executive