A business issued a 120-day, 6% note for $16,200 to a creditor on account. The company uses a 360-day year for interest calculations. Journalize the entries to record (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 or enter 0. When required, round your answers to the nearest dollar.

a.
b.