A business issued a $120-$day, $6\%$ note for $$19,800$ to a creditor on account. The company uses a $360-$day year for interest computations. Journalize the entries for $($a$)$ the issuance of the note and $($b$)$ the payment of the note at maturity, including interest.

If an amount box does not require an entry, leave it blank. When required, round your answers to the nearest dollar.