A business issued a 120-day, 5% note for $90,000 to a creditor on account. Journalize the entries to record (a) the issuance of the note and (b) the payment of the note at maturity, including interest. Assume a 360-day year.

For a compound transaction, if an amount box does not require an entry, leave it blank.

a.	Accounts PayableCashInterest ExpenseNotes PayableNotes ReceivableAccounts Payable	Accounts Payable
	Accounts PayableCashInterest ExpenseNotes PayableNotes ReceivableNotes Payable		Notes Payable
b.	Accounts PayableCashInterest RevenueNotes PayableNotes ReceivableNotes Payable	Notes Payable	Notes Payable
	Accounts PayableCashInterest ExpenseInterest RevenueNotes ReceivableInterest Expense	Interest Expense	Interest Expense
	Accounts PayableCashInterest ExpenseNotes PayableNotes ReceivableCash	Cash	Cash