5) On November 1 , Holton Company borrows $100,000 from West Bank by signing a 6-month, 6%, interest-bearing note (simple interest). No cash payments will be made until the maturity date. Assume no other interest accrual entries have been made other than the ones you make below. (a) Prepare the entry on November 1 when the note was issued. (b) Prepare any adjusting entries necessary on December 31. (c) Prepare any entries necessary at maturity date