Brief Exercise 169 On December 1, Maisins Furniture Corporation borrowed $10,000 on a 90-day, 6% note. Prepare the entries to record the issuance of the note, the accrual of interest at year end, and the payment of the note. (Credit account titles are automatically indented wh the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter for the amounts.) Date Account Titles and Explanation Debit Credit Dec 1 Dec 31 Brief Exercise 1/U During December 2016, Apartment Publishing sold 2,500 12-month annual magazine subscriptions at a rate of $20 each. The first issu were mailed in February 2017. Prepare the entries on Apartment's books to record the sale of the subscriptions and the mailing of the first issues. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter o for the amounts.) Debit Credit Date Account Titles and Explanation December 2016 February 2017