A business issued a 60 -day noto for $81,000 to a bank. The note was discounted at 5%. Journakro the entries to record (a) the issuance of the note and (b) the payment of the noto at maturily. Assume a 360 -day year. Refor fo the Chart of Accounts for exact wording of account tites, Round your answers to nearest whole dollar. a. Joumalize tho entries to rocord the issuance of the note an March 1. Foter to the Chart of Accocmis for exact wording of account titles. Round your answors fo nearest whol dollar: b. Joumalize the entries fo record the payment of the note at maturity. Assume a 360-day yoar. Refor to the Chart of Accounts for exact wording of account btes