30. On December 1, Williams Company borrowed S45,000 cash from Second National Bank by signing a 90-day, 9% note payable. a. Prepare Williams' journal entry to record the issuance of the note payable. (1 point) b. Prepare Williams' journal entry to record the accrued interest due at December 31. (1 points) c. Prepare Williams' journal entry to record the payment of the note on March 1 of the next year. (1 points)