$3.$ Eskimo Joe$$s$,$ designer of the world$$s second best$-$selling T$-$shirt $($just behind Hard Rock Cafe$),$ borrows $$19\mathrm{.}5$ million cash on November $1,2024.$ Eskimo Joe$$s signs a six$-$month, $9\%$ promissory note to Stillwater National Bank under a prearranged short$-$term line of credit. Interest on the note is payable at maturity. Each firm has a December $31$ year$-$end.

Prepare the following journal entries:

a$.$ Prepare the journal entries on November $1,2024,$ to record the issuance of the note to Eskimo Joe's and record the acceptance of the note by Stillwater National Bank

b$.$ Record the adjusting journal entries for interest on December $31,2021,$ for Eskimo Joe's and Stillwater National Bank

c$.$ Prepare the journal entry on April $30,2022,$ to record payment of the notes payable at maturity for Eskimo Joe's, and record the receipt of cash at maturity for Stillwater National Bank.

$($If no entry is required for a transaction$/$event$,$ select $"$No Journal Entry Required" in the first account field. Enter your answers in dollars, not in millions. For example, $$5\mathrm{.}5$ million should be entered as $5,500,000.)$