During 2019, Williamson Company borrowed money at First State Bank and Trust on two occasions. On June 8, the company borrowed $30,000, giving a 120-day, 7 percent note, and on September 8, the company discounted at 7 percent a $40,000, 90-day note payable.

1. Give entries in general journal form to record issuance of each of these notes.
2. Record in general journal form issuance of a check to pay each note.