A business issued a 60 -day, 4% note for $14,400 to a creditor on account. The company uses a 360 -day year for ipterest 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