16. On March 1, Cooper Company borrows $90,000 from New National Bank by signing a 9-month, 10% Interest-bearing note Instructions: Prepare the Following Journal Entries #16 Date 3/1/2021 Description Post Ref Debit Credit (aj Prepare the entry on March 1 when the note was issued. 6/30/2021 (b) Prepare any adjusting entrien necessary on June 30 in order to prepare the semi-annual financial statements Assume no other interest accruals have been made 12/1/2021 c) Prepare the entry to record payment of the note at maturity