Bernett Enterprises issues a $400,000. 90day, 5% note to Spectrum industries for merchandise inventory. Required A. Joumalize Bennett Enterprises' entries to record (refer to the compan's Chart of Accounts for exact wording of account titlea): 1. the issuance of the note 2. the payment of the note at maturity. Assume a 360-day year B. Joumalize Spectrum Industries' entries to record (refer to the company's Chait of Aacountsa for exact wording of account tle! 1 the receipt of the note. 2. the receipt of the payment of the note at maturity, Assume a 360-day year