d) On January 1, 2022, JKL Company gave Northland Company a 4-month, 8\%, $80,000 note payable to replace a past-due accounts payable. Interest is paid at maturity of the note. JKL Company has a March 31 fiscalyear-end. Instructions: i) Prepare the adjusting journal entry for the note payable by JKL Company on March 31, 2022. (2Marks) ii) Prepare the journal entry by JKL Company to record payment of the note on April 30, 2022. Round to the nearest whole dollar. (2 Marks)