A has an account payable of $7,700 due to B, Inc., one of its suppliers. The amount was due to be paid on October 15, 2012. A only had enough cash on hand then to pay $1,700 of the amount due, so A's treasurer called B's treasurer and agreed to sign a note payable for the balance. The note was dated October 15, 2012, had an interest rate of 8% per annum, and was payable with interest on December 31, 2012. Write the journal entry, to show the effect of: a. The October 15, 2012 payment of $1,700 and the creation of a note payable for the balance owed. b. The October 31, 2012 accrual of interest expense for the month of October. c. The December 31, 2012 payment of the note and all of the interest due. Interest for November and December had not been accrued