A business issued a 45-day, 4% note for $180,000 to a creditor on account. Required: Journalize the entries to record (a) the issuance of the note on January 1 and (b) the payment of the note at maturity, including interest. Refer to the chart of accounts for the exact wording of the account titles. CNOW journals do not use lines for journal explanations. Every line on a journal page is used for debit or credit entries. CNOW journals will automatically