On September 20, H. H. Hanson issued a 120-day, 10 percent note, dated September 20, to Swazey Construction, a creditor, for $9,600. Write the entries in general journal form to record the following transactions. Assurne that closing entries were made at the appropriate time.

a. Issuance of the note on September 20.

b. Adjusting entry for accrued interest on December 31, the end of the fiscal year.

c. Reversing entry on January 1.

d. Payment of the note plus interest on January 18.