Begin by preparing journal entry to record the issuance of the note. (Record debits first, then credits. Exclude explanations from any journal entries.) \begin{tabular}{||l|l|l|l|l|} \hline Account & \\ \hline & & \\ \hline & & \\ \hline & & \\ \hline & & \\ \hline \end{tabular} Next, record the accrued interest payable. Finally, record the payment of principal and interest at maturity