A business issued a $90-$day, $15\%$ note for $$82,000$ to a creditor on account. Journalize the entries to record $($a$)$ the issuance of the note and $($b$)$ the payment of the note at maturity, including interest. Assume a $360-$day year.

If an $$mount box does not require an entry, leave it blank. If required, round yours answers to whole dollar.

a$.$

b$.$