9. May 31": A company with a fiscal year ending June 30th, borrows money by issuing a $100,000, 6%, 120-day note to Be Audit You Can Be Bank (Hint: The company is borrowing money from the bank)- a. Journalize the interest accrual at June 30th: (4 pts) Description/Account Credit Debit Illustrate how the above entry will affect the accounting equation: Owner's Equity Assets Liabilities b. Journalize the payment of the note on the due date: (8 pts) Description/Account Date Debit Credit Illustrate how the above entry will affect the accounting equation: Assets Liabilities %3D Owner's Equity