9. May 31": A company with a fiscal year ending June 30", borrows money by issuing a $100,000, 67%, 120-day note to Be Audit You Can Be Bank (Hint: The company is borrowing money from the banky: a. Journalize the interest accrual at June 30: (4 pts) Description/Account Credit Debit Illustrate how the above entry will affect the accounting equation: Owner's Equity Assets Liabilities %3D b. Journalize the payment of the note on the due date: (8 pts) Description/Account Credit Date Debit the above entry will affect the accounting equ Illustra Liabilities Owner's Equity Assets