2. Assume the face value of the note equals $83,000, the principal of the loan. (a) Prepare the Journal entry to record ssuance of the note iew transacton list Journal entry worksheet Recod the issuance of the note. Nota: Enter debits bafore cradits. Date General Journal Debit May 15 Record entry Clear entry View general Jounal (b) First, complete the table bowto calculate thexpese at maturity. Use those calculated values to prepare your journal entry to record payment of the note at maturity. (Use 360 days year. Do not round intermediate calculations.) Interest at Maturity Principal Rate (%) Time Total interest Mew transaction llst Journal entry worksheet Recurd the payrment ofthe note at maturity Nota: Fnter dabits betora credits. Event General Journal DebitC Credit Record entry Clear entry View general journal