On August 31, 2018, Barb Thoreau borrowed $ 11 comma 000 from Primary State Bank. Thoreau signed a note payable, promising to pay the bank principal plus interest on August 31, 2019. The interest rate on the note is 9%. The accounting year of Primary State Bank ends on June 30, 2019. Journalize Primary State Bank's (a) lending money on the note receivable at August 31, 2018, (b) accrual of interest at June 30, 2019, and (c) collection of principal and interest at August 31, 2019, the maturity date of the note.