According to the following transactions in a company, identify, at least, the two accounts involved in the transaction and state which account have to be debited and which one credited marking a cross in the right column.

Jesse Company adjusts its accounts monthly and closes its accounts on December 31. On October 31, 2015, Jesse Company signed a note payable and borrowed $150,000 from a bank for a period of six months at an annual interest rate of 6 percent to be paid at maturity.

1	Transaction	Accounts	Dr.	Cr.
	Prepare the journal entry to record issuance of the note payable on October 31, 2015.
2	Transaction	Accounts	Dr.	Cr.
	Prepare the adjusting entry to accrue interest on the note at December 31, 2015.