\begin{tabular}{|l|l|l|l|} \hline & \begin{tabular}{c} Total through \\ maturity \end{tabular} & \begin{tabular}{c} Interest Expense \\ Current Year \end{tabular} & \begin{tabular}{c} Interest Expense \\ Following Year \end{tabular} \\ \hline Principal & & & \\ \hline Rate (\%) & & & \\ \hline Time & & & \\ \hline Total interest & & & \\ \hline \end{tabular} Journal entry worksheet Record the issuance of the note on December 1 . Note: Enter debits before credits. On what date does this note mature? Journal entry worksheet Record the interest accrued on the note as of December 31, current year. Note: Enter debits before credits. Journal entry worksheet Record payment of the note at maturity, assuming no reversing entries were made on January 1. Note: Enter debits before credits. Exercise 9.5 (Algo) Interest-bearing notes payable with year-end adjustments LO P1 Keesha Company borrows $230,000 cash on December 1 of the current year by signing a 150 -day, 8%,$230,000 note. 1. On what date does this note mature? 2. \& 3. What is the amount of interest expense in the current year and the following year from this note? 4. Prepare journal entries to record (a) issuance of the note, (b) accrual of interest on December 31, and (c) payment of the note at maturity. Complete this question by entering your answers in the tabs below. Prepare journal entries to record (a) issuance of the note, (b) accrual of interest on December 31 , and (c) payment of the note at maturity. (Use 360 days a year, Do not round intermediate calculations.)