A business issued a 180-day 6% note for $31,000 to a creditor on account. Illustrate the effects on the accounts and nancial statements of recording a tessuance of the note and the payment of the note at maturity, including interest. If no account or activity is affected, select "No effect" from the dropdown list and leave the corresponding number entry box blank. Enter account decreases and cash outflows as negative amounts. a. Illustrate the effects on the accounts and financial statements of recording the issuance of the note. Balance Sheet Statement of Cash Income Assets Liabilities Stockholders' Equity Flows Statement Statement of Cash Flows Income Statement b. Illustrate the effects on the accounts and financial statements of recording the payment of the note at maturity, including interest. Assume a 360-day year. If required, round interest expense to the nearest whole number Balance Sheet Statement of Cash Income Assets -LiabilitiesStockholders' Equity Flows Statement Statement of Cash Flows Income Statement