8 Roseland Design borrowed $700,000 on October 15 for 90 days at 8% per annum from Co pone Funding Company. Both corporations make monthly adjusting entries for depreciation, prepaid insurance, interest and unearned revenue. Assume a 360-day year is used for interest calculations (16 points) Aat a siae (a) Journalize Roseland's entries to record: a. The issuance of the note. b. The adjusting entry on November 30 for the interest c. The payment of the note at maturity (b) Jounalize CorpOne's entries to record: aThe issuance of the note. b. The adjusting entry for the interest on December 31 c. The receipt of the payment of the note at maturity