A business issued a 90 day, 6% note for $73,000 to a creditor ior an accounts payable. Hllustrate the effects on the acoounts and financial statnments of recording (a) the issuance of the note and (b) the payment of the note at maturity, including interest. If no account or activity is alfected, select "No elfect" from the dropodown list and leave the corresponding number entry box blank. Enter account decreases and cash outflows as negative amounts. Illustrate the effects on the accounts and finencial 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