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 $160,000 on april 30, 2018, on a one-year, 9 percent note, with interest payments required on october 31, 2018, and april 30, 2019. jna issues quarterly financial statements on march 31, june 30, september 30, and december 31. 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)